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COB Graduate Programs

The Ph.D. program in accounting offers broad-based training that develops the student’s skills in conducting empirical research in accounting using archival data.

Emphasis is placed on developing a set of research skills for addressing research questions broadly related to financial reporting, managerial accounting, corporate governance and auditing.
Degree Requirements
In the program, students will have the opportunity to work closely with faculty in small classes, seminars, research projects and other assignments aimed at developing strong competencies for conducting state-of-the art research in accounting.

Interest Areas & Research Methods
The program features a broad spectrum of training and methods that allow students to tailor their work to fit their various research interests. Current emphasis is on training students to conduct state-of-the art research on the relationship between accounting information and capital markets, the determinants and consequences of financial reporting quality, the role of auditing and assurance services in shaping financial reporting quality, and how economic and financial statements effects of the interactions between corporate governance and managerial discretion. Other topics of interest include empirical research on performance measurement and the implications of fair-value accounting for financial reporting quality.

Preparation & Requirements
A background in business and accounting is desirable, but not required for admission into the program. A student without accounting/business background may be required to take as many as five graduate level business courses in addition to the Ph.D. level courses. In addition, students in the program are expected to possess basic mathematical skills (linear algebra & probability theory) and to complete several courses in statistics designed to enhance their research capabilities. However, a student entering the program with inadequate skills in mathematics will be obliged to overcome the deficiency through additional coursework. Relatedly, knowledge of statistical software (e.g. SAS, STATA, SPSS, R) and text-processing programs (e.g., Perl, Python) is recommended (and may be acquired during the program).

During the first two years, students enroll in coursework designed to provide the basic theoretical and empirical skills necessary to undertake research in accounting. Students take a minimum of four Ph.D. level seminar courses in accounting, wherein they study a wide array of accounting research. Individuals admitted into the program are typically offered fellowships for up to four years. Students who receive such fellowships may not accept outside employment and are expected to work with faculty as research assistants to gain valuable hands-on research experience. Furthermore, the students gain teaching experience by teaching courses at UTSA under the direction of faculty mentors. In addition to scholarly aptitude, success in the program is heavily influenced by a student’s creativity, motivation and perseverance.

Faculty Research & Resources
Our Faculty--The accounting faculty is a critical resource for our doctoral students. The Ph.D. program in accounting is staffed with high-quality faculty members with broad-based knowledge in various areas of accounting, and who have published their research in top journals in accounting and business. These publications have appeared in The Accounting Review, Journal of Accounting Research, Journal of Accounting & Economics, Contemporary Accounting Research, Review of Accounting Studies, Journal of Financial Economics, Journal of Corporate Finance, Journal of Accounting Literature and Accounting Horizons among others. The faculty members serve the Ph.D. students as their teachers, mentors, supervisors, advisors, co-authors, dissertation committee members and in several other ways that enhance the students’ research experience and productivity in the program. The faculty members also play a critical role in assisting the students to secure top positions in academia, industry or government. For good results, the student must show a strong desire to learn and collaborate with faculty in areas of shared research interest.

Our Library--The John Peace Library holds large collections of books, journals, periodicals and dailies that cover a wide range of business and economic issues. In addition, the university via its subscriptions, provides access to a vast array of electronic databases and journals that span various disciplines in business and economics, among others. More notable data subscriptions are via the Wharton Research Data Services (WRDS) and include Compustat/Capital IQ (plus ExecuComp), CRSP, IBES, Risk Metrics, Bureau van Dijk, and Audit Analytics. Other subscriptions include ZACKS, Blockholders, Institutional Shareholder Services, Federal Reserve Bank, WRDS SEC Analytics Suite, Bank Regulatory, among others. Other available information search platforms include Lexis/Nexis, Morning Star, Mergent Online, ABI/INFORM Global, JSTOR, Science Direct, ProQuest Direct, Uncover, Web of Science, FIS online and Gale Net.

Since inception in 2002, the Ph.D. program in accounting has produced over 35 graduates who have taken positions as faculty in several institutions across the U.S., including the University of Arkansas, the University of Wisconsin-Milwaukee, the University of Maine, the University of Houston-Victoria, the University of Nevada-Reno, Texas State University, Auburn University and Kennesaw State University among others.

The Department of Accounting is separately accredited by AACSB International.

Annual Deadline for Applying is February 1st











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