Doctor of Philosophy in Accounting

The Simon Business School PhD Program in Accounting provides students with the opportunity to make substantive contributions to the literature by taking advantage of the Simon School's strong economics and quantitative training. At Simon, accounting is not viewed as a separate academic discipline, but as an integral part of applied economics. By studying accounting and accounting phenomena from the perspective of an applied financial economist, an accounting researcher can provide evidence that potentially affects such diverse areas as the theory of the firm, corporate finance, the economics of regulation, and capital market efficiency.
Our accounting PhD program has a long, distinguished history of producing graduates who go on to become world-class scholars making significant contributions to the profession. One of the field’s top academic journals, the Journal of Accounting & Economics, was founded and is co-edited at Simon. The school is also the
birthplace of Positive Accounting Theory, which profoundly shaped the thinking and direction of the accounting field over the past decades. Our faculty has a wide range of expertise, from core accounting subjects to cutting-edge research that fuses accounting with new and emerging theories in financial economics.
Simon PhD students explore accounting from the perspective of an applied financial economist and learn how accounting is inextricably connected to areas such as the theory of
the firm, corporate finance, the economics of regulation, and capital market efficiency. The accounting program is a close-knit community with faculty providing attentive mentoring and collaboration opportunities to students to prepare them for career success.

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