University of Arkansas

Walton College

The Sam M. Walton College of Business

Accounting Ph.D

The objective of the Ph.D. program in Accounting is to prepare doctoral candidates to assume positions in leading graduate schools of business. The program places heavy emphasis on the development of research skills and research quality. In addition, professional skills and the ability to work effectively on faculty guided research teams are required.

Faculty Research Interests and Highlights

Accounting faculty work closely with doctoral students and mentor them to become excellent researchers and educators. The faculty are actively involved in research across a broad array of topics that include: corporate governance; executive compensation; audit market structures and auditor switching; earnings quality; corporate transparency / disclosure quality; financial reporting credibility; earnings management; agency conflicts; time-series properties of earnings; analyst forecasts; mispricing / market anomalies; accounting conservatism; firm valuation; earnings and cash flow prediction; information technology; restatements; IFRS; control systems; corporate reputation; audit quality; litigation and fraud; audit fees; and going concern assessments.

Our faculty have published in a variety of leading accounting journals including: The Accounting Review; Journal of Accounting and Economics; Journal of Accounting Research; Contemporary Accounting Research; Review of Accounting Studies; Auditing; Journal of Accounting and Public Policy; Journal of Accounting, Auditing, and Finance; Journal of American Taxation Association; Journal of Business, Finance, and Accounting; and Journal of Information Systems.

High Rankings for Walton College

University of Arkansas ranked 2nd worldwide in archival accounting information systems research and 7th worldwide in archival audit research. When all topic areas in accounting are considered, the University of Arkansas ranked 15th worldwide for archival research.

Rankings provided by BYU Accounting.

 

Accounting Ph.D Degree

Accounting Ph.D

Accounting Faculty
View faculty and research interests

Application deadline
December 1st

Curriculum Overview
View a Course Listing

Admissions Information
View Info and Requirements / F.A.Q.


Request Information Apply Now

Accounting Ph.D Curriculum

The doctoral program in Accounting is a full-time, integrated program of coursework, colloquia, research, and teaching activities. Coursework includes the following elements: seminars covering current substantive areas in accounting research; "tool" courses covering statistics, econometrics, and other research tools; and courses in a supporting area.

The major seminars introduce students to the current academic literature. The courses in the supporting area allow the students to either focus on a particular discipline such as finance, management, psychology, or on a specific theme such as sustainability, international issues, or logistics.

During the first two summers, students write research papers that may be coauthored with an experienced accounting faculty member who serves both as co-author and mentor. Normal matriculation is four years.

Program Outline

Required Courses
Elective Courses: (select at least two courses from the following)
Supporting Courses
  • Nine hours of supporting courses are selected by the student in consultation with the accounting doctoral program coordinator. Generally, such courses should be concentrated in a specific field in business or outside business (e.g. psychology, sociology, etc.) to meet the objectives of the student’s program. All supporting courses taken must be completed with a grade of “B” or higher prior to sitting for the written comprehensive examination in Accounting.
Dissertation
  • The dissertation may be written in an area of accounting, subject to the approval of the candidate’s dissertation advisory committee. Candidates must earn a minimum of 18 credit hours in ACCT 700V Doctoral Dissertation. Candidates must continue to register in ACCT 700V for one semester hour credit each semester until the dissertation is successfully defended.
Accounting Seminars
  • Two archival research seminars are offered each year. Topics vary by year and faculty member but can include research methods and research design, disclosure choices and consequences, auditing and corporate governance, capital markets research, taxation, international accounting, and selected research topics.
  • In addition, students are able to select an area of specialization outside of Accounting. For example, students could take seminars or courses offered by the Finance Department or by the Statistics Department.



Admissions Requirements for the Ph.D. Programs

Applicants who wish to apply for the doctoral program with an emphasis in Accounting must submit their applications to the Graduate School of Business by December 1st



Frequently Asked Questions

The Accounting Department typically has twelve Ph.D. students, at differing stages of their program, at all times.

The TOEFL is required. A spoken English test score is required of all international Ph.D. applicants and the internet-based TOEFL is our recommended test. You may take the IELTS or the PTE as an alternative.

Required Scores:

We require a minimum score of 79 on Internet-based TOEFL, a minimum score of 6.5 on the IELTS, or a minimum score of 58 on the PTE.

We require a minimum score of 26 on the speaking section of the internet-based TOEFL, a minimum of 7.0 on the speaking section of the IELTS, or a minimum of 71 on the speaking section of the PTE.

Effective for Fall 2014

Non-native speakers of English, regardless of citizenship, even if eligible for a TOEFL waiver, must demonstrate competency in both spoken and written English to be eligible for a graduate assistantship that requires direct contact with students in a teaching or tutorial role, in a traditional classroom setting or via distance education.

Competency in spoken English may be demonstrated by:

Submitting a test score of at least 7 on the IELTS (speaking) sub-test, 26 on the Internet-based TOEFL (speaking) sub-test, 71 on the PTE-A (speaking) sub-test, or “pass” on the Spoken Language Proficiency Test (SLPT) and

Competency in written English may be demonstrated by:

a. Submitting a test score of at least a 6.0 on the IELTS (writing) subtest, 26 on the Internet-based TOEFL (writing) subtest, a 4.0 on the GRE, a 4.5 on the GMAT (analytical writing) subtest, a 71 on the PTE-A (writing) sub-test, or a 75 on the English Language Proficiency Test (ELPT)

OR

b. Concurrently enrolling in ELAC 2033 Reading and Writing II and ELAC 0011 Grammar OR ELAC 2033 Research Writing for Non-Native Speakers and ELAC 0011 Writing Workshop: Grammar through Editing. Course placement is determined by test scores (5.5 IELTS writing sub-test, 23 Internet-based TOEFL writing sub-test, 3.5 GRE or 4.0 GMAT analytical writing subtest, 62 PTE-A writing sub-test, or 70 on the ELPT). The Graduate Coordinator or Department Chair must request this option.

The Accounting department will accept applicants after December 1, but candidates will be considered only on a space-available basis. Please note that applications received after January 15 will not eligible to be considered for DDF funding. We encourage you to apply as early as possible to ensure you are considered for all available funding.

Yes, although the requirement may be waived in certain cases where a student demonstrates exceptional credentials. These circumstances are rare.

No, the Accounting program requires the GMAT.

Students admitted to the Walton College Ph.D. program in Accounting will be eligible to receive a full tuition waiver and a stipend of $17,400. In addition, the University may award additional stipends of $10,000 and $20,000 to select students but this funding is competitive.