Accounting

Research in accounting considers the creation and use of planning, control, and performance information. Accounting is regarded as a system that conveys information about economic entities (e.g., managers and business units, including for-profit firms and their sub-units and nonprofit entities). Studies in this area link substantive accounting issues with theory and methods from economics, finance and cognitive psychology.

Within the accounting area, the range of topics considered is very broad. For example,

• capital markets research focuses on how market agents use accounting information; agency models and the related empirical work (including compensation research) consider how accounting can be used to mitigate the contracting frictions within firms
• taxation research focuses on tax planning and taxpayer responses to tax rules
• auditing research focuses on the auditor as an expert decision maker operating in a specialized environment

For accounting students, courses offered by the Chicago GSB can be supplemented by courses in the departments of behavioral sciences, economics, mathematics, and statistics.

For details on the specifics on Accounting as a Dissertation Area, see General Examination Requirements - By Area in the PhD Program Guidebook (PDF).

Incentive: The accounting area now offers the following additional benefits to all entering students:

• An annual supplement of $5,000, over and above the normal GSB scholarship stipend.
• A free high-end computer workstation or high-end laptop for students to use in their own home.

Learn more about the PhD program in accounting (PDF) at Chicago GSB.

To learn more about the research being done by current PhD students, please view a listing of proposals and defenses across dissertation areas.

For Accounting Faculty, please access our Faculty Directory to sort by academic area.

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