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

Placements

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

Awards

Will Anding, AAA Auditing Midyear Section Best Ph.D. Student Paper
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

Presentations

Will Anding, AAA FARS Meeting
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

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 and Calculus as well as doctoral level courses in Finance. The Accounting Program Director must approve courses satisfying the above prerequisites or exceptions to the policy.

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 5420 Applied Econometrics
GEB 6897 Applied Business Econometrics 1
GEB 6899 Applied Business Econometrics 2
MAN 6931 Strategy Microfoundations
 

Plus two of the following, depending on your track of study:
FIN 6527 Investments Seminar (Archival Track)
FIN 6449 Seminar in Finance (Archival Track)
FIN 6804 Foundations of Financial Theory (Archival Track)
FIN 6842 Research Methods in Finance (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. Third-year students and beyond continue to register for the professional development courses for 0 hours to meet the university scholarly engagement requirement.

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 no later than 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)

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