Doctoral Program in Accounting

The goals associated with the Ph.D. program in Accountancy and Taxation focus on equipping graduates with:

1. The capacity to produce publishable accounting research,
2. An ability to function independently as a competent accounting researcher within the broader business organizational context,
3. Sufficient knowledge as well as interviewing and presentation skills to qualify for a faculty position upon completion of the program,
4. Skills required to competently teach a full semester class at the college sophomore or above level, and
5. Tools necessary to evaluate, interpret, and synthesize existing accounting research

The doctoral program is research-oriented. Its primary goal is to train scholars to contribute to the growing body of academic and practical accounting knowledge. A secondary goal is to prepare educators to instruct future accountants, scholars, and business persons.

Read the general Ph.D. Program Overview

For more information about this program, contact:

Dr. Shiva K. Sivaramakrishnan
Ph.D. Program Coordinator
Department of Accountancy & Taxation
shiva@uh.edu
Phone: 713-743-7345

• Introduction
  • Program Description
• Outstanding Alumni
• Program of Study
  • Foundation Accounting Courses
  • Fundamental Skills
  • Economics Courses
  • Ph.D. Accounting Core
  • Supporting Field Coursework
  • Research Requirements
  • First Year Summer Research Requirements
  • Second Year Summer Research Requirements
  • Performance Requirements
• Advisory Committees
• Comprehensive Examinations
  • Purpose
  • Time of Examinations
  • Administration of the General Departmental Written Examination
  • Administration of the Oral Examination
  • Examination Failure
• Dissertation
  • Dissertation Research
  • Oral Defense of the Dissertation Proposal
  • Oral Defense of the Dissertation
  • Program Time Limitation
• Evaluation of Degree Candidates
  • Form of the Evaluation
  • Dismissal from Program

INTRODUCTION

The following policies and procedures of the Department of Accountancy and Taxation for the Doctor of Philosophy (Ph.D.) degree supersede all prior Department policies and procedures pertaining to this program. These policies and procedures apply in addition to those of the C. T. Bauer College of Business and the University. Bauer Ph.D. policies shall take precedence over Departmental policies in the case of direct conflict. The policies and procedures of the Department of Accountancy and Taxation for the Doctor of Philosophy (Ph.D.) will be administered by the departmental Ph.D. Committee.

Program Description

The purpose of the program of study leading to a Ph.D. in Accountancy and Taxation is designed to produce outstanding scholars who possess a breadth of understanding of business-related disciplines and considerable depth of understanding of the accounting and taxation processes as they relate to all forms in business organizations. The program is research oriented and aimed at developing the necessary skills to enable the student to conduct high quality research in accountancy and taxation.

For the typical student, the program requires a full-time commitment of four to five years. Only through exclusive commitment and substantial daily interaction with faculty and other graduate students can the student obtain the necessary skills set to successfully meet the demands of our doctoral program. The program provides generous financial aid to students, subject to satisfactory performance.Please refer to the college website for application requirements and procedures.

PROGRAM OF STUDY

The minimum requirements for the Ph.D. in Accountancy and Taxation, building directly upon a Bachelors degree, are as follows:

Foundation Work:

1. Foundation Accounting Courses – a minimum of 12 Semester Hours (or as determined by the Ph.D. Committee)
2. Fundamental Skills - 6 Semester Hours (or as determined by the Ph.D. Committee)
3. Economics Course - 3 Semester Hours (or as determined by the Ph.D. Committee)

Ph.D. Program Requirements:

1. Ph.D. Accounting Core - 21 Semester Hours
2. Supporting Field Coursework - 12 Semester Hours
3. Research Tools Requirement - 12 Semester Hours
4. First year summer research requirement – 3 hours (included in Ph.D. Accounting Core)
5. Second year summer research requirement – 3 hours (included in Ph.D. Accounting Core)

Comprehensive Examinations:

1. Written examination covering all major areas of accounting research as determined by the Ph.D. Committee.
2. Oral examination after successful completion of the written examination.

Dissertation Requirements:

1. Dissertation Research - 18 Semester Hours (minimum)
2. Oral Defense of the Dissertation Proposal
3. Oral Defense of the Completed Dissertation

No coursework can be counted twice toward satisfying any of the program requirements. The Ph.D. Committee reserves the right to stipulate a specific program of study tailored to an admitted student, depending on the student’s prior background and skill set.

Foundation Accounting Courses

Students who select Accountancy and Taxation as their primary area of concentration must have credit for a minimum of 12 graduate hours of accounting prior to enrolling in the specific courses selected for their Ph.D. coursework program. Courses that would meet this requirement include (but not limited to):

1. Introductory Accounting
2. Intermediate Accounting I
3. Intermediate Accounting II
4. Managerial/Cost Accounting

Admitted students must also be prepared to take additional accounting courses that may be deemed necessary by the Ph.D. Committee. Such a requirement may result in prolonging the coursework phase of the Ph.D. program.

The foundation requirements must have been completed (or must be completed) with grades of B or better in each course and with an overall grade point average of at least 3.25.

Fundamental Skills

The fundamental skills requirement includes foundational courses in Linear and Matrix Algebra, Calculus, Probability and Statistics, and Introduction to Mathematical Economics . Admitted students must be prepared to take additional fundamental skills courses that may be deemed necessary by the Ph.D. Committee. Such a requirement may result in prolonging the coursework phase of the Ph.D. program.

A grade of B or better in each of these courses is required to satisfy this requirement.

Economics Courses

The 3 semester hours of Economics requirement must include ECON 6331 (Math for Economics Majors). Admitted Students must be prepared to take additional economics courses that may be deemed necessary by the Ph.D. Committee. Such a requirement may result in prolonging the coursework phase of the Ph.D. program. These additional Economics courses can be scheduled under the provisions of the section on Supporting Field Coursework. The grade earned in this course must satisfy the program's grade point average requirements.

Ph.D. Accounting Core

The 21 semester hours of accounting included in the Ph.D. program must include a sequence of the following doctoral seminar courses as determined by the Ph.D. Committee:

1. Research Paradigms in Accounting
2. Archival-Based Research Methods
3. Capital Market Research
4. Agency Theory and Information Economics
5. Advanced Research Topics/Methodologies in Accounting

In addition, the first year and the second year summer paper research requirement (ACCT 8335) are part of the Ph.D. Accounting Core. Depending on faculty availability, students will have the opportunity to attend additional doctoral seminars in accounting. The Ph.D. Committee reserves the right to make any or all of these additional seminars as part of required coursework.

Neither foundation accounting courses nor any 6000 level accounting and taxation courses may be applied to the core requirement of 21 semester hours of accounting. Instead, only accounting and taxation courses offered at the 7000 and 8000 levels, together with up to three semester hours of independent study may be applied to the 21 hours of accounting core requirements, subject to approval by the Ph.D. Committee.

The grades earned in the Ph.D. Accounting Core courses must satisfy the program's grade point average requirements.

Supporting Field Coursework

The minor area requirements are 3 courses (9 semester hours) of a supporting field; at least two of the 4 courses must be at the Ph.D. level, if available. Selection of a supporting field shall be made by the student subject to approval by his or her Advisory Committee. Selection of specific graduate-level courses must meet any requirements that may exist in the selected department. Supporting fields may be selected outside the Bauer College of Business when such areas are compatible with the student's program of study. A minimum of a 3.0 average in the supporting field coursework is necessary. No 6000 level courses may be taken without the permission of the Ph.D. Committee.

Research Requirements

The 12 credit hours of research tools requirements (4 research courses) must be selected from the courses approved by the Ph.D. Committee. Graduate level courses that qualify for research requirements include, but not limited to:

1. Microeconomic Theory
2. Topics in Applied Econometrics
3. Game Theory
4. Multivariate Analysis
5. Probability
6. Econometrics I
7. Econometrics II

First Year Summer Research requirement

Students must register for a three semester hour pre-dissertation research requirement (ACCT 8335) in the Summer session following the first year of Ph.D. coursework. Students requiring additional foundational accounting courses and fundamental skills courses during the first year of the program must meet this research requirement in the Summer session following the second year of Ph.D. coursework, or as stipulated by the Ph.D. Committee.

The first year summer research will require students to work on a summer research paper, and turn in a draft of the work by August 31. Expectations for the first year summer research include:

• Identification of an interesting and relevant research question
• Review of relevant literature
• Presentation of the research question and motivation in a departmental workshop during the Summer session
• Specification of methodology and research design
• Preliminary results (optional – depending on the scope of the research question)

The Ph.D. committee will designate two faculty “readers” to evaluate the draft submission and provide feedback. The Ph.D. committee will make the final evaluation of the summer research based on this feedback. Unsatisfactory performance in the first year summer research can be grounds for dismissal from the program independent of the performance in the Ph.D. coursework.

The first year summer research requirement is considered part the Ph.D. Accounting Core requirements.

Second Year Summer Research requirement

Students must register for a three semester hour pre-dissertation research requirement (ACCT 8335) in the Summer session following the second year of Ph.D. coursework. Students requiring additional foundational accounting courses and fundamental skills courses during the first year of the program must meet this research requirement in the Summer session following the third year of Ph.D. program, or as stipulated by the Ph.D. Committee.

The second year summer research will require students to work on a summer research paper, and turn in a completed working paper by August 31. Expectations for the second year summer research include:

• Identification of an interesting and relevant research question
• Review of relevant literature
• Presentation of the research question and motivation in a departmental workshop during the Summer session
• Specification of methodology and research design
• Results (expectations depending on the scope of the research question)

At the discretion of the departmental faculty and the Ph.D. Committee, a student may be allowed to continue/extend the research started as part of the first year summer research requirement. However, a mere revision of the first year summer paper will not be permitted.

The Ph.D. Committee will designate two faculty “readers” to evaluate the draft submission and provide feedback. The Ph.D. Committee will make the final evaluation of the summer research based on this feedback. Unsatisfactory performance in the second year summer research can be grounds for dismissal from the program independent of the performance in the Ph.D. coursework.

The second year summer research requirement is considered as part the Ph.D. Accounting Core requirements.

Grade Point Average Requirements

At all times, a 3.25 grade point average must be maintained by the student in each of the following areas:

1. All coursework attempted;
2. All graduate coursework attempted (excluding dissertation credits); and,
3. All required and elective coursework in the students' major area.

Failure to maintain these averages constitutes unsatisfactory progress and will prevent the student from eligibility to sit for Comprehensive Examinations. Consistent with the college policies, Two grades below B- is cause for dismissal from the program.

In addition, unsatisfactory performance in the first year or second year summer research requirement is cause for dismissal from the program.

Ph.D. in Accounting

• Home
• Requirements
• Advisory Committee
• Exams
• Dissertation
• Degree Evaluation
• Ph.D. Student Directory

Bauer Events Calendar

Learn About …

Contact Us

Department of Accountancy & Taxation
Melcher Hall Room 370
The University of Houston
Houston, TX 77204-6021
Phone: 713-743-4820
Fax: 713-743-4828