Ph.D. in Business Administration with a major in Accounting

Placements

National: University of California (UCLA), University of Arizona, University of Baltimore, University of New Hampshire, Northeastern University, University of Wisconsin
Regional: University of North Florida, University of Central Florida, Georgia State University, NC State University
International: Chinese University of Hong Kong, IE Business School

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Awards

Alyssa Moore, Legacy Fellowship
Andrea Tillet, McKnight Fellowship, AICPA Minority Doctoral Fellowship, The PhD Project (KPMG Foundation)
Cathryn Meegan, Legacy Fellowship, College of Business Teaching Assistant Award
Eduardo Fuste, McKnight Fellowship, The PhD Project (KPMG Foundation)
Nikki Chappell, AICPA Minority Doctoral Fellowship

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Presentations

Alyssa Moore, Deloitte Doctoral Consortium
Andrea Tillet, Center for Audit Quality, AAA Annual Meeting, AAA Auditing Midyear Meeting, KPMG Ph.D. Project Annual Meeting
Cathryn Meegan, American Taxation Association Midyear Meeting, Fellow's Society
Eddie Fuste, AAA/Deloitte/J. Michael Cook Doctoral Consortium, The PhD Project Emerging Students Webinar
Mark Kim, Florida Accounting Symposium

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Defended Dissertations

“Navigating New Accounting Standards: Implications for Companies and Their Auditors” by Will Anding
“Ownership Structure and Financial Reporting Quality: Evidence from Reverse Mergers” by William Cather
“The Effects of Regulatory and Statutory Reliefs on CECL Adopting Banks’ Lending to Low-income and Minority Borrowers” by Moniquca (Nikki) Chappell
“Blockchain and Corporate Disclosure” by Alyssa Moore
“Audit Budget Surrogation” by Kyle Sopp
“Industry Clustering and Accounting Information Quality” by Eric Rosano
“Revenue Recognition Comparability” by Andrea Tillet
“Does Economic Uncertainty About the Tax Cuts and Jobs Act of 2017 Affect Investors’ Information Asymmetry?” by Eduardo Fuste

Prerequisites

All Accounting doctoral students must complete prerequisite courses in Finance as well as undergraduate level courses in Statistics, Calculus, and Linear Algebra as well as doctoral level courses in Finance. The Accounting Program Director must approve courses satisfying the above prerequisites or exceptions to the policy.

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Major Requirements

All Accounting doctoral students must complete courses in three areas: Primary Accounting, Tools for Analytical Research (TAR), and Support.

I. Primary Accounting Coursework
The primary area courses and seminars provide opportunities for in-depth study. The following doctoral seminars and courses are required in accounting:
ACG 6885 Intro to Accounting Research (Fall)
ACG 6696 Auditing Seminar (Spring)
ACG 6896 Capital Markets Seminar (Fall)
ACG 6939 Advanced Topics Seminar (Spring)
ACG 6916 Research Paper Requirement

II. Tools and Analytical Research (TAR) area
In the TAR area, students typically take a selection of courses from the disciplines of statistics, economics, and/or finance. These courses provide the tools and skills necessary to understand and conduct doctoral-level research. The TAR area in accounting consists of six courses and students must earn a grade of "B" or better in each course to satisfy the TAR requirement. Note that this requirement means that TAR courses must be taken for a letter grade.

Students must take the following four TAR courses:
ECO 5403 Static Optimization (Microeconomics)
MAR 6636 Quantitative Methods
FIN 6804 Foundations of Financial Theory
FIN 6842 Research Methods in Finance

Plus two of the following, depending on your track of study:
GEB 6897 Applied Business Econometrics 1 (Archival Track)
GEB #### Applied Business Econometrics 2 (Archival Track)
PSY 6919 Research Design and Analysis 1 (Behavioral Track)
PSY 6919 Research Design and Analysis 2 (Behavioral Track)
 

In addition to these courses, first and second year students will be registered to participate in a professional development series (GEB 6931). The development series is designed to introduce doctoral students to the roles and responsibilities of faculty, including research ethics, communication with faculty at other universities, the research review process, balancing research, teaching and service, among other topics.

The Accounting Research Colloquium (ARC) meets regularly (typically on Fridays) to share the results of recent research conducted by FSU faculty and doctoral students and by invited scholars from other universities. Attendance at the colloquium is required of all accounting doctoral students. All students also meet with a rotating faculty guide to discuss the invited scholar’s paper ahead of colloquium. For second year students, the professional development seminar requirement will be fulfilled through pre-colloquium participation.

Each student must complete a first-year paper proposal and a second- year research paper (ACG 6916). The first-year paper proposal is developed with the assistance of the Accounting Faculty during the first- year research assistantship. The first-year proposal is presented in the ARC at the end of the spring semester. The Accounting Ph.D. Program Committee will evaluate the proposal and presentation to determine whether the student is making substantial progress towards the degree. Unsatisfactory progress towards the degree results in dismissal from the program.

The second-year research paper is based on independent research by the student during the second year of the program under the supervision of a faculty member. It is the student’s responsibility to seek out at least one faculty mentor who will approve a written proposal by the spring term of the student’s second program year. Failure to obtain approval prior to the scheduled timing of the accounting preliminary examination may result in dismissal from the program. The second-year paper is presented in the ARC during the fall semester of the third year. Failure to present the paper during the fall semester of the third year may result in dismissal from the program. The Accounting Ph.D. Program Committee will evaluate the paper and presentation to determine whether the student is making substantial progress towards the degree. Unsatisfactory progress towards the degree results in dismissal from the program.

With the exception of ACG 6916, students must earn a grade of "B" or better in each course to satisfy the primary area requirement. Students must earn a grade of "S" in ACG 6916. Note that this requirement means that only ACG 6916 is taken on an S/U basis to satisfy the primary area requirement.

III. Support Area Coursework

Support area courses are selected to complement the primary area of study and to allow the student to pursue further his or her research interests. Normally, two courses are required in the support area. Support area course work is taken within and outside the College of Business. The support area will be a function of the student’s particular field of study and could include courses from Psychology, Statistics, Finance or Economics. Specific courses are selected in consultation with the Accounting Ph.D. Program Director. Courses must be approved by the Associate Dean for Graduate Programs. Students must earn a grade of "B" or better in each course to satisfy the support area requirement. Note that this requirement means that all support area courses must be taken for a letter grade. The Support Area courses cannot be used to satisfy other requirements.

Recommended support area courses include:

ECO 5424 Panel Data (Archival Track)
Approved Economics Elective (Archival Track)
ECO 5453 Experimental Economics (Behavioral Track)
ECO 6176 Behavioral Economics (Behavioral Track)

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Sample Course Sequence

Students enter the program in the summer semester prior to Fall matriculation and complete ACG 6939 along with any deficient pre-requisites (e.g., linear algebra).

*TAR/Support = TAR area course OR support area course

Admission decisions are made by the college’s Doctoral Admissions Committee and are based on a combination of factors, including prior academic record from accepted universities; GRE or Graduate Management Admission Test (GMAT) scores taken within the past five years; letters of recommendation; experience; record of accomplishments. Admission is competitive and focused on students with grade-point averages of 3.5 or higher and GMAT scores of at least 555 (600 on GMAT exams prior to 2024) or GRE scores of at least 155 on each section of the revised test.

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Application Checklist

I. The following items should be submitted through the Florida State Graduate Application portal, available exclusively online at admissions.fsu.edu/gradapp:

• Non-refundable $30 application fee.
• Statement of Purpose (2-3 pages).
• Submit a current resume or C.V.
• Three (3) required references included in your application portal. This will generate an automated email sent to your references by our system to request that they submit a recommendation for you and answer a series of standardized questions.

II. The following items should be sent to the Graduate Admissions Office, 222 S. Copeland St./314 Westcott Building, Florida State University, Tallahassee, FL 32306-1410 or to graduateadmissions@fsu.edu:

• One (1) official transcript from all colleges and universities attended (FSU transcripts are not necessary for FSU alumni, students). International applicants are required to submit an official NACES course-by-course transcript evaluation. Unofficial transcripts for U.S. institutions may be uploaded to your application for initial review. International transcripts must be an official NACES course-by-course transcript evaluation. Official test score. Please see the below section for International Applicants for more information.
• Request official GMAT or GRE scores. The code to send GMAT scores to Florida State is PN8K567, and the code to send GRE scores is 5219.
• English Language Proficiency scores are an FSU requirement for international applicants whose native language is not English or who have not completed an undergraduate or graduate degree from a U.S. institution or other institution where English is the required language of instruction; therefore, it cannot be waived). The code to send TOEFL scores to Florida State is 5219.

Test scores will only be considered official if sent directly from the testing service. The code for ETS to send (GRE and TOEFL) scores to FSU is 5219. The code to send GMAT scores to FSU is PN8K567. 

Transcripts and test scores should be sent to graduateadmissions@fsu.edu or: 
Graduate Admissions Office
222 S. Copeland St.
314 Westcott Building
Florida State University
Tallahassee, FL 32306-1410
USA

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International Applicants

International applicants should visit gradschool.fsu.edu/admissions/international-admissions for information concerning financial responsibilities, degree equivalency, etc.

English Language Proficiency ExamInternational applicants whose native language is not English or who have not completed an undergraduate or graduate degree from a U.S. institution or other institution where English is the required language of instruction are required to take an English Language Proficiency exam and submit official test results in order to be admitted to Florida State University. The College of Business accepts all of the following examinations taken within the past two (2) years:

• Test of English as a Foreign Language (TOEFL): a minimum score of 600 on the paper-based test and 100 on the internet-based test
• International English Language Testing System (Academic IELTS): minimum score of 7
• Pearson Test of English (PTE): minimum score of 66
• Duolingo: minimum score of 120 (Summer 2022 through Summer 2025)
• Cambridge C1 Advanced Level: minimum score of 180 (Fall 2022 and forward)
• Michigan Language Assessment: minimum score of 55 (Fall 2022 and forward)

In addition, international graduate applicants seeking teaching assistantships are required to pass a test of spoken English.

Transcript Evaluation Requirement
The Office of Graduate Admissions requires all international students to submit an official course-by-course evaluation of all academic records from non-U.S. institutions prior to application review. This verifies degree equivalency and serves in place of additional official or unofficial transcripts. This evaluation must be done by a member of the National Association of Credential Evaluation Services (NACES): www.naces.org. FSU offers a partnership with The Evaluation Company (formerly SpanTran), our preferred credential evaluation service, which allows a streamlined process at a discounted rate. More information about this process is available after you submit the first part of your graduate application.

Ph.D. students typically take 27-33 credit hours each year. Here are the estimated program costs for the 2025-2026 academic year:

• Florida residents: $479.32 (tuition plus fees) per credit hour. Total estimated program cost is $12,941.64 - $15,817.56 per year.
• Non-Florida residents: $1,173.86 (tuition plus fees) per credit hour. Total estimated program cost is $31,694.22 - $38,737.38 per year.

Note: These costs do not include required books, supplies for courses, or required health insurance. Costs are subject to change. Fees above do not include some per-term flat fees for FSUCard and facilities use. For a breakdown of on-campus student fees and their explanations, visit the university’s Tuition Rates page.

The doctoral program is a full-time program that lasts five years. Students should plan to live in the Tallahassee area year-round, including summers. Our program is not set up for individuals who wish to take courses part time or online.

The College of Business awards financial assistance to applicants based on academic criteria and performance. The goal of the college is to provide assistantships and/or fellowships to all of our admitted doctoral students, subject to overall enrollment and fiscal limitations. Most doctoral students who request funding, who maintain a satisfactory level of academic and work performance, and who are in residence receive financial assistance from the college. Annual stipends and supplementary assistance such as travel expenses for conference attendance will vary among cohorts and programs. Students who are not Florida residents (including international students) should note that tuition waivers associated with assistantships cover the out-of-state portion of their tuition for the duration of the program. U.S. residents have the option of changing residency, if so desired. Please note that waivers do not cover all fees.
 
Doctoral students on assistantship are supported for four full academic years, contingent upon satisfactory performance in the program. Eligibility for fifth-year support is considered for a student having made substantial progress toward placement at a research-oriented university. For a full list of Florida State University funding and awards, visit gradschool.fsu.edu. Applicants are strongly encouraged to submit all completed application materials before January 15 to be eligible for additional funding opportunities at the university level.

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Awards/Scholarships

The College of Business awards financial assistance to applicants based on academic criteria and performance. There are various scholarships available for graduate students. Visit our graduate scholarships page to learn more.

(Applicants are strongly encouraged to submit all completed application materials before January 15 to be eligible for additional funding opportunities at the university level.)

• For a full list of Florida State University funding and awards, visit gradschool.fsu.edu
• For more information on Florida State University's research and research funding, visit research.fsu.edu
• For more information on Florida State University's graduate fellowships and awards, visit ogfa.fsu.edu