Accounting Ph.D.

The trademark of the Ph.D. in Accounting program at Oklahoma State University is the development of outstanding academic scholars through both personal and academic growth. We seek students with great research potential and strong interpersonal skills. The average GMAT scores of incoming doctoral students have exceeded 700 the past two years. Our students also possess excellent interpersonal skills necessary to become top teachers and research colleagues. Many students, while not required, also have public and/or industry accounting experience and a CPA license.

The program is small enough for doctoral candidates to work closely with faculty in a mentoring relationship. Yet, the accounting faculty is the third largest in the Big 12 conference allowing students greater flexibility in the choice in areas of specialization and research methodologies employed. Doctoral candidates and faculty are actively involved in joint research directed at publication in the top accounting research journals.

The program’s objective is to prepare students for successful careers in research and teaching at the university level. We offer a high-quality accounting doctoral program with specialization in the areas of financial, managerial, auditing, systems or tax overlaid with an appreciation of global and international issues. This is a research-oriented academic degree where the candidate attains three primary competencies:

  • Research in their chosen area(s) of specialization
  • Teaching in their chosen area(s) of specialization
  • Familiarity in other areas of accounting research to serve as a valuable colleague

Accounting research and quantitative methods are closely aligned with economics, statistics, finance, management information systems and the behavioral sciences. Accounting research has become increasingly interdisciplinary, drawing on the theories and research results of these and other academic disciplines.

The Ph.D. program is designed to provide candidates with the tools necessary to successfully engage in accounting research with specific concentrations in the application of empirical research methods, analytical research methods, and behavioral research in accounting.