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Department of Accounting | Ph.D. Overview

Ph.d. overview.

Accounting: PhD Students

  • Stern’s accounting faculty has a wide range of research interests and continuously publishes works in all major academic accounting research journals such as the Journal of Accounting Research, Journal of Accounting and Economics, the Accounting Review, the Review of Accounting Studies, and Contemporary Accounting Research. Furthermore, Stern’s accounting faculty has published in such major Finance journals as the Journal of Finance, the Journal of Financial Economics, and the Journal of Financial and Quantitative Analysis.
  • The Department boasts a large and diverse body of Ph.D. students, who assist faculty with research projects early on in their doctoral program and often become co-authors to papers published in prestigious accounting journals.
  • The admissions process is a rigorous one and important criteria are: an interest in doing research and teaching in accounting, strong quantitative skills, and an ability to communicate effectively. There are no formal education requirements  other than possession of a bachelor's degree - an MBA is not required.
  • The quality of our Ph.D. program (ranked 7th in the United States by U.S. News and World Report) manifests itself by, among other things, our success in placing our graduates.

Click here to learn more about the PhD admissions process.

Accounting, Ph.D. Program Coordinators

NYU Stern Henry Kaufman Management Center 44 West 4th Street Suite No. 10-77 Phone:  212-998-0025 Email: [email protected]

Xiaojing Meng

NYU Stern Henry Kaufman Management Center 44 West 4th Street Suite No. 10-84 Phone:  212-992-6812 Email:   [email protected]

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McCombs School of Business

Areas of Specialization

If you are a practicing accountant, these topical areas will be familiar to you. However, we welcome students with backgrounds in Mathematics, Economics, Engineering, Finance, Psychology, or other disciplines to apply. We can remedy any lack of accounting knowledge through additional coursework. Most students enter our accounting doctoral program with some knowledge in these areas:

Financial Accounting

Financial accounting researchers are interested in the use of accounting information by investors, creditors, analysts, and other decision-makers. We are also interested in the preparation of accounting information by managers who may respond to economic incentives and use discretion to manage earnings. Finally, we are also interested in the regulation of accounting information by standard setters and other regulators who are evaluating the relevance and reliability of current and potential accounting information.

Auditing researchers are interested in questions of independence, governance, compliance, auditing processes, and biases. This research helps global standard-setters and regulators adopt standards and policies that protect the integrity of our accounting information.

Managerial accounting research topics include optimal employee compensation and governance, using information for efficiency management, motivating creativity, etc.

Taxation research covers economic incentives, transfer pricing, compliance with tax enforcement, multistate taxation, and numerous topics about accounting for income taxation, where tax rules overlap with financial reporting standards.

Research Methodologies

When you earn a doctorate, most of your time is spent developing deep expertise in research methods. Accounting researchers use three main approaches. In all cases, your doctoral studies will involve a firm grounding in statistics and typically a choice of either economics or psychology as an additional foundation.

Experimental

Experimental or survey methods are commonly used to obtain data to conduct what is broadly known as behavioral research. Behavioral research relies on psychology for its theories. Because this research is interested in what people do and why they do it, it is often necessary to conduct controlled experiments or survey participants. Using experiment or survey methods, researchers in accounting and finance have provided compelling alternative explanations where economic theories fall short.

Analytical research uses quantitative mathematical models to explain and predict behavior. This research is grounded in game theory from economics. Students wanting to conduct analytical research should have even stronger mathematical backgrounds than other applicants. We will design a program of study that builds on those initial strengths with additional coursework in mathematics and economics.

Career Destinations

The primary goal of the Texas McCombs Ph.D. program is to prepare students for exceptional academic careers. Over the last five years, McCombs Accounting Ph.D. alumni have excelled at top institutions globally.

  • How long does the program take?

This is a full-time, in-residence (i.e., in-person) program of coursework and research which usually takes four to five years to complete. 

  • When is the application deadline? What is the timeline for reviewing applications?

Our deadline is December 15 th for admission starting the following fall. The admissions committee will begin reviewing applications shortly after this deadline, so it is in your best interest to make sure all required materials have been submitted by that date. We typically start virtual interviews in January, with campus flyouts for a small group of applicants starting in late January or February.    

  • How many students do you admit per year?

We usually receive about 80 applications each year and are likely to admit two or three students to begin in the following fall term.

  • What kind of background do I need to be admitted to the program?

Students come from a variety of backgrounds, with some entering the program immediately after their undergraduate degree, others with their degree and work/research experience, and some with work/research experience and a master’s degree. Because our students come from various backgrounds and the competition in the applicant pool changes from year to year, it is difficult to determine the likelihood of acceptance without viewing the strength of your application as a whole compared to the pool of fellow applicants.

  • How do you evaluate applicants?

The admissions committee takes a holistic approach to admissions. We consider factors such as: intellectual curiosity, reasoning ability, writing ability, quantitative skills, institutional knowledge, work experience, research experience, familiarity with the academic accounting literature, knowledge of what a PhD entails, and insights from recommendation letters.

  • What kind of math background do I need for an accounting PhD?

Many successful applicants will have already begun taking some math refresher courses, such as engineering calculus I and II and linear/matrix algebra. The longer it has been since these quantitative tools have been used, the harder the doctoral coursework will be. The initial doctoral classes typically also include students in finance and economics, and they typically enter their doctoral programs straight from rigorous quantitative master’s degrees.

  • Will I need a TOEFL score?

For applicants who have completed their undergraduate degree in a country where English is not the primary language, a TOEFL score will be a necessary part of the application. This is a university-wide requirement and is necessary even if a graduate degree has been completed from an accredited university in the United States.  TOEFL scores over two years old will not be accepted. A list of TOEFL-exempt countries can be found on the UT Austin Graduate School website. 

  • Do I need to take the GMAT or GRE? Can this requirement be waived?

For all applicants, the Department requires a GMAT or GRE test score. This requirement cannot be waived. Scores over five years old will not be accepted.

  • Can the application fee be waived?

The application fee is charged by the Graduate School, which does offer fee waivers for financial hardships for domestic applicants. There are no waivers for international students. Please see the Graduate School website for more details. 

  • Do you offer financial support to PhD students? Do I have to pay tuition?

Financial assistance is offered to all students admitted to the doctoral program and includes fellowship payments as well as a 20-hour teaching assistant/research assistant appointment. This appointment covers the cost of tuition and also provides health insurance coverage. 

The financial support we provide is competitive with other top PhD programs in the U.S. 

Recent Graduate Placements

Rui Silva – 2024 – University of Washington

Mandy Ellison – 2024 – Texas State University

Minjae Kim – 2024 – Analysis Group (Industry)

Laura Kettell – 2023 – University of Colorado at Boulder

Abhi Ramchandni – 2023 – University of Hawaii

Anthony Welsch – 2023 – University of Chicago

Jesse Chan – Boston University

Cassie Mongold – University of Illinois Urbana-Champaign

Ryan Hess – Stanford University (Postdoc); Oklahoma State University

Ryan Ballestero – Kent State University

Dan Rimkus – University of Florida (October 2021 graduate)

Shannon Garavaglia – University of Pittsburgh

Jakob Infuehr – University of Southern Denmark

Antonis Kartapanis – Texas A&M University

Kristen Valentine – University of Georgia

Colin Koutney – George Mason University

Zheng Leitter – Nanyang Technological University

Brian Monsen – Ohio State University

Xinyu Zhang – Cornell University

Current Students and Job Market Candidates

*Indicates job market candicacy

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