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 practice and research. The examination consists 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 written examination must be passed prior to the oral examination.
The departmental Ph.D. Coordinator will specify a tenured faculty member as administrator of the examination. 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 faculty graders who are appointed by the examination administrator. The student's performance on the exam will, to the fullest extent possible, be communicated to the student within one month of the examination date.
The chairperson of the student's Advisory Committee will be responsible for establishing a date for the oral exam. 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.
The written examination 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. Failure to pass the comprehensive examination for the second time shall cause the student to be dismissed from the program.