PhD Management Science, Accounting Concentration
The Phd Accounting program is designed for students seeking training in the most advanced issues, both theoretical and applied. It is intended to prepare them primarily for teaching positions in research-oriented universities. The program requires hands-on training in accounting research, supported by work in the disciplines of economics, mathematics, psychology and statistics, culminating in a doctoral dissertation.
- Program Contact
- Research Ranking
- Student Placements
- Student Publications
- Admission Procedures
- Degree Requirements
The PhD in Accounting concentration has the objective of training top quality doctoral students who are capable of producing high-caliber accounting research in reputable research universities. Our accounting faculty consists of seventeen outstanding tenure-track researchers engaged in producing cutting edge research in areas including corporate financial disclosures, analyst’s forecasts, relationship between accounting data and market price, executive compensation, corporate governance, and valuation of intangible assets and intangible capital.
Our faculty is highly visible in terms of their publications in the top-tier accounting journals and are ranked #11 worldwide based on articles published in the top three journals for accounting (Journal of Accounting and Economics, Journal of Accounting Research, and The Accounting Review). This ranking is based on the UTD Top 100 World Rankings of Business Schools, which is based on research contribution from 2010-2014. These rankings for the top fifteen schools are reproduced below:
|1||University of Pennsylvania (The Wharton School)||40||23.57||USA|
|2||University of Chicago (Booth School of Business)||35||23.03||USA|
|3||University of Texas at Austin (McCombs School of Business)||42||22.98||USA|
|4||University of Illinois at Urbana-Champaign (College of Business)||32||17.66||USA|
|4||University of Southern California (Marshall School of Business)||28||17.66||USA|
|6||Massachusetts Institute of Technology (Sloan School of Management)||30||16.24||USA|
|7||Stanford University (Graduate School of Business)||30||16.16||USA|
|8||University of Michigan at Ann Arbor (Ross School of Business)||31||15.91||USA|
|9||Harvard University (Harvard Business School)||24||15.49||USA|
|10||Ohio State University (Fisher College of Business)||28||13.33||USA|
|11||University of Texas at Dallas (Naveen Jindal School of Management)||28||12.53||USA|
|12||Emory University (Goizueta Business School)||24||12.16||USA|
|13||University of Pittsburgh (The Joseph M. Katz Graduate School of Business)||19||10.99||USA|
|14||University of Toronto (Joseph L. Rotman School of Management)||22||10.75||Canada|
|15||University of Georgia (Terry College of Business)||21||10.16||USA|
We are committed to the success of our Accounting PhD students. Our aim is to place our doctoral students in quality research universities. With that objective in mind, the training in our program stresses the development of the necessary skills to carry out independent research. Towards this goal, the students will take several doctoral seminars, write summer papers and have an opportunity to work on collaborative research projects with faculty.
In the past ten years, about 30 students have graduated from our program. Below is the placement information of our doctoral graduates.
|2002||Raj D. Mashruwala||Washington University in St. Louis||St. Louis, MO|
|2004||Lei ‘Tony’ Chen||Georgia State University||Atlanta, GA|
|2005||Ozer Asdemir||Purdue University||West Lafayette, IN|
|2005||Iny Hwang||Minnesota State University, Mankato||Mankato, MN|
|2005||Lixin ‘Nancy’ Su||The Hong Kong Polytechnic University||Hung Hom, Kowloon, Hong Kong|
|2006||Tai-Yuan Chen||The Hong Kong University of Science and Technology||Clear Water Bay, Kowloon, Hong Kong|
|2006||Mustafa Ciftci||University of Manitoba||Winnipeg, Manitoba, Canada|
|2006||Rong Huang||Baruch College||New York City, NY|
|2006||Shu Lin||California State University, Fresno||Fresno, CA|
|2006||Jiangxia ‘Renee’ Liu||Western Carolina University||Cullowhee, NC|
|2006||Arindam Tripathy||University at Albany, State University of New York||Philadelphia, PA|
|2007||Him-Lai ‘Lilian’ Chan||University of Hong Kong||Pokfulam, Hong Kong|
|2007||Sebahattin Demirkan||Visiting, Northeastern University||Boston, MA|
|2007||Haeyoung Shin||University of Houston-Clear Lake||Houston, TX|
|2007||Oktay Urcan||London Business School||London, England|
|2008||Ling Liu||University of Wisconsin-Eau Claire||Eau Claire, WI|
|2008||Hiu ‘Albert’ Tsang||The Chinese University of Hong Kong||Ma Liu Shui, New Territories, Hong Kong|
|2008||Jin Zhang||California State University, Sacramento||Sacramento, CA|
|2009||Ali Coskun||Boğaziçi University||Istanbul, Turkey|
|2009||Yue Zhang||City University of Hong Kong||Kowloon Tong, Kowloon, Hong Kong|
|2010||Xinyi Lu||University of New Haven||West Haven, CT|
|2010||Louise Miller||Robert Morris University||Moon Township, PA|
|2010||Xinmei ‘Lucy’ Xie||California State University, Dominguez Hills||Carson, CA|
|2010||Weining Zhang||National University of Singapore||Singapore, Singapore|
|2011||Wu-Lung Li||California State University, San Bernardino||San Bernardino, CA|
|2011||Dongkuk Lim||Idaho State University||Pocatello, ID|
|2011||Shu-Ling Wu||National Taiwan University||Taipei, Taiwan|
|2011||Kenneth Zheng||University at Buffalo, The State University of New York||Buffalo, NY|
|2012||Guang Ma||National University of Singapore||Singapore, Singapore|
|2012||Musa Subasi||University of Missouri||Columbia, MO|
|2012||Ting He||University of Wisconsin-Parkside||Kenosha, WI|
|2013||Dichu Bao||Hong Kong Polytechnic University||Hung Hom, Kowloon, Hong Kong|
|2013||Abdullah Kumas||University of Richmond||Richmond, VA|
|2014||Che-Wei ‘Scott’ Chiu||Winona State University||Winona, MN|
|2014||Md Rajib Hasan||University of Houston-Clear Lake||Houston, TX|
|2014||Debjeet Pradhan||Tulane University||New Orleans, LA|
|2014||Sukanya Rukphanichmanee||University of the Thai Chamber of Commerce||Bangkok, Thailand|
|2015||Sunay Mutlu||Kennesaw State University||Kennesaw, Georgia|
|2015||Koren Jo||The Hong Kong Polytechnic University||Hung Hom, Kowloon, Hong Kong|
Our student body is composed of students from varying backgrounds such as business management, engineering, economics, econometrics, mathematics and science. They have graduate degrees in various disciplines from universities such as Beijing University, Columbia University, George Washington University, New York University, University of Notre Dame, and University of Texas.
It is gratifying to see our doctoral graduates succeed in publishing in top quality academic journals. Below are examples of publications from our doctoral graduates.
Chen, Lei with R. Banker “Predicting earnings using a model based on cost variability and cost stickiness” The Accounting Review 2006
Chen, Tai-Yuan with R. Banker and I. Bardhan “The role of manufacturing practices in mediating the impact of activity-based costing on plant performance” Accounting Organizations and Society 2008
Chen, Tai-Yuan with A. Ali and S. Radhakrishnan “Corporate disclosures by family firms” Journal of Accounting and Economics 2007
Ciftci, Mustafa with W. Cready “Scale effects of R&D as reflected in earnings and returns” Journal of Accounting and Economics 2011
Huang, Rong with D.A. Cohen, M.N. Darrough and T. Zach “Warranty reserve: Contingent liability, information signal or earnings management tool?” The Accounting Review 2011
Huang, Rong with R. Banker and R. Natarajan “Equity incentives and long-term value created by SG&A expenditures” Contemporary Accounting Research 2011
Huang, Rong with R. Banker and R. Natarajan “Incentive contracting and value relevance of earnings and cash flows” Journal of Accounting Research 2009
Hwang, Iny with T. Ahn and M. Kim “The impact of performance measure discriminability on rate incentives” The Accounting Review 2010
Hwang, Iny with R. Banker “Importance of measures of past performance: Empirical evidence on quality of e-service providers” Contemporary Accounting Research 2008
Hwang, Iny with S. Radhakrishnan and L. Su “Vendor certification and appraisal: Implications for supplier quality” Management Science 2006
Lin, Shu with H. Chang, R. Banker and I. Bardhan “Plant information systems, manufacturing capabilities, and plant performance” MIS Quarterly 2006
Lin, Shu with I. Bardhan and V. Krishnan “Project performance and the enabling role of information technology: An exploratory study on the role of alignment” Manufacturing and Service Operations Management 2007
Lin, Shu with S. Mithas and I. Bardhan “Performance impacts of strategy information technology applications and business process outsourcing in U.S. manufacturing plants” Production and Operations Management 2007
Lin, Shu with M. Vargus, M. Pizzini and I. Bardhan “The role of the internal audit functions in the disclosure of material weaknesses” The Accounting Review 2011
Mashruwala, Raj with D.A. Cohen and T. Zach “The use of advertising activities to meet earnings benchmarks: evidence from monthly data” Review of Accounting Studies 2010
Mashruwala, Raj with R. Banker “The moderating role of competition in the relationship between nonfinancial measures and future financial performance” Contemporary Accounting Research 2007
Su, Lixin Nancy with J. Krishnan and Y. Zhang “Nonaudit services and earnings management in the pre-SOX and post-Sox Eras” Auditing: A Journal of Practice and Theory 2011
Su, Lixin Nancy with S. Fung and X. Zhu “Price Divergence from fundamental value and the value relevance of accounting information” Contemporary Accounting Research 2010
Su, Lixin Nancy with G. Krishnan and B. Srinidhi “Inventory policy, Accruals quality and Information Risk” Review of Accounting Studies 2008
Su, Lixin Nancy with S. Radhakrishnan and I. Hwang “Vendor certification and appraisal: Implications for supplier quality” Management Science 2006
Tripathy, Arindam with N.K. Desai and G.J. Gerard “Internal audit sourcing arrangements and reliance by external auditors” Auditing: A Journal of Practice and Theory 2007
Tsang, Albert with D.S. Dhaliwal, Y.Yang, and S. Radhakrishnan “Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure” The Accounting Review 2012
Tsang, Albert with D.S. Dhaliwal, O.Z.Li and G.Y.Yang “Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting” The Accounting Review 2011
Urcan, Oktay with L. Shivakumar, F.P. Vasvari and L. Zhang “The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis” Review of Accounting Studies 2011
Kumaraswamy, Arun, Mudambi, Ram, Saranga, Haritha, and Tripathy, Arindam, “Catch-up strategies in the Indian auto components industry: domestic firms responses to market liberalization,” Journal of International Business Studies, 43, 2012.
Etteredge, Michael, Huang, Ying, and Zhang, Weining, “Earnings restatements and differential timeliness of accounting conservatism,” Journal of Accounting and Economics, 53, 2012.
Chan, Lillian, Chen, Kevin, Chen, Tai-Yuan, and Shroff, Nemit, “The effects of firm-initiated clawback provisions on bank loan contracting,” Journal of Financial Economics, 110, 2013.
Banker, Rajiv, Darrough, Masako, Huang, Rong, and Phlen-Dujowich, Jose, “The relation between CEO compensation and past performance,” The Accounting Review, 88, 2013.
Cready, William, Kumas, Abdullah, and Subasi, Musa, “Are trade size-based inferences about traders reliable? Evidence from institutional earnings-related trading,” Journal of Accounting Research, 52, 2014.
Radhakrishnan, Suresh, Wang, Zheng, and Zhang, Yue, “Customers’ capital market information quality and suppliers’ performance,” Production and Operations Management, 23, 2014.
Muslu, Volkan, Radhakrishnan, Suresh, Subramanyam, K R, and Lim, Dongkuk, “Forward-looking md&a disclosures and the information environment,” Management Science, 61, 2015.
Ali, Ashiq, Zhang, Weining, and Kong, Cheung, “Ceo tenure and earnings management,” Journal of Accounting and Economics, 59, 2015.
Students may enter the PhD Accounting program after previous graduate training or directly from undergraduate programs. Admission is based on grade-point average, GMAT or GRE scores, letters of reference (minimum of three, with at least two from academic references), business and professional experience (if applicable), a written statement of personal objectives, and compatibility with faculty research activities. Although both GMAT and GRE scores are accepted, the GMAT is strongly preferred.
The Jindal School of Management starts making first-round PhD admission decisions on January 16th; it is best to complete the entire application process no later than January 15th. While applications will be accepted after that date, applying after January 15th may significantly lower your chance of acceptance. Application for admission can be made using the UT Dallas Graduate Application Web site.
Calculus, matrix algebra, computer programming and statistics are prerequisites for the doctoral program – every admitted student is responsible for ensuring he/she has satisfied these prerequisite requirements before joining the program.
Students entering the program without an MBA or equivalent must complete a minimum of four courses in at least three areas typically required of MBA students to provide them with the knowledge required to be professional managers. In certain instances, a higher-level course may be substituted for an MBA-level course.
Research Methods Core
The Management Science PhD core curriculum consists of a minimum of 9 courses.
Please visit the Management Science Degree Plan page for core and secondary core course requirements.
Students are required to take at least six doctoral level seminars in accounting.
Students will be asked to take other advanced graduate-level courses in related fields such as economics, econometrics and finance at the discretion of the PhD adviser.
Students are expected to write a research paper under the supervision of or in collaboration with Jindal School of Management faculty in each of the first two summers of their work at UT Dallas. At least one of these two papers is expected to be of sufficient quality to merit publication in academic journals. Papers may be co-authored, and both papers are presented before the accounting area faculty.
Written and Oral Qualifying Examinations
At the end of the first year, all PhD students will be required to take a preliminary exam which will consist of 2 parts. The first part will be based on Advanced Managerial Economics (MECO 6345) and Statistics (MECO 6315). The second part of the exam will be based on the two accounting PhD seminars that the students take during their first year.
All PhD students will be required to work on a research paper during their first summer and another research paper during their second year. These two research papers will satisfy the qualifying exam requirement which must be passed before admission for candidacy for the doctorate degree.
The candidate must also orally defend a dissertation proposal before starting the dissertation.
The dissertation is written under the direction of the dissertation committee. Twelve to 24 semester hours may be granted for the dissertation toward the minimum 75-hour requirement for the degree. At a time mutually agreeable to the candidate and the dissertation committee, the candidate must orally defend the dissertation to the committee.