Doctoral Program in Accounting Exams
COMPREHENSIVE EXAMINATIONS
Purpose
The purpose of the comprehensive examination is to examine the student's command of the accounting literature, both academic and professional, and the student's ability to integrate and evaluate contemporary accounting theory, practice, and research. The examination process is comprised of written and oral parts, and is not considered successfully completed until both parts have been judged as passing. Retaking the written portion may be required if the student is unsuccessful on the oral portion.
Time of the Examinations
The written part of the departmental comprehensive examination generally will be given in Mid-May of each year or as determined by the Ph.D. Committee.
The oral exam must be taken within ninety days of the date of the written examination (see Section 5.40 of the Bauer College of Business guidelines). The written examination must be passed prior to the oral examination.
Administration of the General Departmental Written Examination
Each semester, the departmental Ph.D. Coordinator will specify a departmental member as administrator of the departmental examination process. This faculty person must be tenured. The Examination Administrator will solicit examination questions from faculty members of the department, and will prepare and administer the examination. Responses to the exam questions will be assessed by a committee appointed by the Examination Administrator. The exam will be conducted in multiple sessions over two to three days. The student's performance on the exam, as assessed by this group will, to the fullest extent possible, be communicated to the student within one month of the examination date.
Administration of the Oral Examination
The chairman of the student's Advisory Committee will be responsible for establishing a date for the oral exam which satisfies the requirements of Section 5.15 above. Written notice must be given to all faculty members of the department at least one week prior to the exam. The student's Advisory Committee and all faculty members who attend the oral are included in the assessment of the student's performance, and two-thirds majority of those in attendance must assess the student's performance as passing. The member of the student's Advisory Committee representing the support area will be included in the assessment of the student's performance on the oral exam.
Examination Failures
The written examination in the major field and the oral examination must both be passed in order to have passed the comprehensive examination. Failure of the written exam will prevent the scheduling of the oral exam.
The student is provided only two opportunities to pass the comprehensive examination. Any retake of the examination must occur at the next scheduled occasion that exams are offered. Failure to pass the comprehensive examination for the second time shall cause the student to be dismissed from the program.
In addition to the comprehensive examinations, students scheduled to take the comprehensive examinations at the end of their third year in the program must pass a separate departmental examination at the end of their second year (as per college policies). Failue to pass this examination shall cause the student to be dismissed from the program.