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Human-Interaction-based Information and Managerial Learning from Stock Prices: Evidence from the COVID-19 Pandemic Park, Seyoung ( University of Oregon , 2024-01-10 ) Despite growing evidence managers learn information from stock prices that guide their investment decisions, the forms of information that underlie this learning mechanism are not well understood. This paper explores whether ...
The Effect of SEC Staff Diversity on Investigation Decisions Gabrielsen, Lance ( University of Oregon , 2024-01-09 ) I explore how ethnic and gender diversity at the Securities and Exchange Commission (SEC) affects its investigation decisions. Employing a novel dataset of SEC employees, I find a positive association between SEC office-level ...
Ultimate Beneficial Ownership Disclosure Regulation and the Real effects of Investment: A Cross-Country Analysis Berry, Erica ( University of Oregon , 2023-03-24 ) In this study, I examine whether laws mandating disclosure of ultimate beneficial ownership of entities influence outbound foreign direct investment activities. The secrecy provided by anonymous companies allows the ...
Do Private Tax Disclosures Affect the Quality of Public Financial Reporting? Wu, Juan ( University of Oregon , 2022-10-04 ) This study investigates whether increased private tax disclosures have implications for the quality of public financial reporting in the context of Schedule UTP. In terms of the predictive value of tax reserves, I find ...
Do Financial Analysts Influence Employee Treatment? Evidence from a Natural Experiment Abdulsalam, Khaled ( University of Oregon , 2022-02-18 ) I examine the influence of financial analysts on firms’ treatment of employees. I apply a unique setting by implementing a difference-in-differences design around brokerage mergers as an exogenous shock to analyst coverage. ...
Taxes and the Use of Subjectivity in Executive Bonus Plans Fox, Zackery ( University of Oregon , 2021-09-13 ) In this study, I examine whether taxes influence the design of executive compensation incentives. Recently, the Tax Cuts and Jobs Act (TCJA) removed the requirement that bonus plans be tied to objective and verifiable ...
Do Managers Respond to Tax Avoidance Incentives by Investing in the Tax Function? Evidence from Tax Departments Li, Zhongyang (John) ( University of Oregon , 2021-04-27 ) While prior literature examines the role of incentives in motivating top managers to engage in corporate tax avoidance, there is little evidence on the specific actions that managers take in response to these incentives. ...
Are Critics Right About Quarterly Earnings Guidance? An Examination of Quarterly Earnings Guidance and Managerial Myopia Quinto, Claire ( University of Oregon , 2020-09-24 ) I examine the claim that managers who issue quarterly earnings guidance sacrifice long-term value to enhance short-term performance, i.e., that quarterly earnings guidance encourages myopic behavior. I find that quarterly ...
Does the Diversification of Tax Strategies affect Tax Risk? Krieg, Kimberly ( University of Oregon , 2019-09-18 ) I investigate the effect that the number of different tax strategies employed by a public company has on the relation between measures of corporate tax avoidance and measures of risk. Prior studies have generally failed ...
The Interaction of Incentive and Opportunity in Corporate Tax Avoidance: Evidence from Financially Constrained Firms Wu, Kaishu ( University of Oregon , 2018-09-06 ) I hypothesize and find that the variation in corporate tax avoidance is jointly determined by firms’ incentive and opportunities to avoid taxes. Specifically, the positive relation between financial constraints (my proxy ...
Individual Executive Characteristics and Firm Performance: Evidence from CEO Narcissism Perez, Rebeca ( University of Oregon , 2017-09-06 ) Narcissism refers to persistent feelings of grandiosity, a need for admiration, and a lack of empathy (American Psychiatric Association 2013). The literature has found narcissism to be associated with individuals making ...
How does the stock market respond to R&D cuts used to manage earnings? Li, Zhaochu ( University of Oregon , 2016-10-27 ) Prior research shows returns are positive when firms meet or beat analysts’ consensus forecasts but negative when firms miss. Past studies also show managers frequently cut R&D expenses in order to meet the ...
Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion Williams, Brian ( University of Oregon , 2016-02-23 ) In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset ...
Top Management Team Functional Diversity and Management Forecast Accuracy Wang, Shan ( University of Oregon , 2015-08-18 ) Prior literature documents that the diversity of top management team (TMT) functional experiences enhances firm performance through its effect on information processing and sharing between team members. In this study, I ...
Private Litigation as a Regulator of Accounting Standards Cutler, Joshua ( University of Oregon , 2015-08-18 ) I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find that allegations ...
Equity Valuation of Modern Master Limited Partnerships Mandell, Aaron ( University of Oregon , 2015-08-18 ) Using a sample of 57 master limited partnerships (MLPs) formed from corporate assets between 1982 and 2011, I examine the share price effects on parent corporations from forming MLPs. Specifically, I compare announcement ...
The Role of Taxes in Foreign Earnings Management: Implications for Pricing of Foreign Earnings Huang, Jingjing ( University of Oregon , 2014-09-29 ) U.S. multinational corporations are well known for shifting income to low tax foreign subsidiaries to avoid U.S. income tax. Yet little is known about how multinational corporations opportunistically use low tax foreign ...
Do Financial Expert Directors Affect the Incidence of Accruals Management to Meet or Beat Analyst Forecasts? Hsu, Pei Hui ( University of Oregon , 2013-10-03 ) Evidence that firms adjust accruals to just meet or beat analyst forecasts is pervasive. However, the implications for earnings quality are not clear. Managers can use this practice either to mislead investors, resulting ...
The Effect of Managerial Reputation on Corporate Tax Avoidance Kim, Jin Wook ( University of Oregon , 2012 ) Prior literature suggests that tax avoidance is an effective way to enhance firm value. However, there appears to be considerable cross-sectional variation in tax avoidance, and it is not clear why some firms do not take ...
Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions? Tran, Nam D. ( University of Oregon , 2011-06 ) In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, ...

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Digital Commons @ USF > Muma College of Business > School of Accountancy > Theses and Dissertations

Accounting Theses and Dissertations

Theses/dissertations from 2024 2024.

Through the Looking Glass: Overcoming Algorithm Aversion in Accounting , David E. Watson

Theses/Dissertations from 2023 2023

The Rise of Text Analysis: Using Machine Learning to Explain the Variation in Going Concern Accuracy , Yimei Zhang

Theses/Dissertations from 2017 2017

Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior , Xu Cheng

Theses/Dissertations from 2015 2015

Retail Investors' Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter , Neal Michael Snow

Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior , Amanuel Fekade Tadesse

Theses/Dissertations from 2013 2013

Do Changing Reference Levels affect the Long-Term Effectiveness of Incentive Contracts? , Lee Michael Kersting

Theses/Dissertations from 2010 2010

The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates , Norma R. Montague

Theses/Dissertations from 2009 2009

Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions , Ann C. Dzuranin

Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach , Christopher Robert Jones

Theses/Dissertations from 2008 2008

Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining , Johan L. Perols

Performance and Perception: An Experimental Investigation of the Impact of Continuous Reporting and Continuous Assurance on Individual Investors , Anita Reed

The Effect of Multidimensional Information Presentation on the Effectiveness and Efficiency of a Spatial Accounting Judgment , John K. Tan

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UKnowledge > Gatton College of Business and Economics > Accountancy > Theses & Dissertations

Theses and Dissertations--Accountancy

Theses/dissertations from 2023 2023.

Using Unconscious Thought to Improve Evaluations of Complex Accounting Estimates , Blake Holman

LANGUAGE MATTERS: EVALUATING HOW LINGUISTIC AND VISUAL DIFFERENCES IN FINANCIAL DOCUMENTS IMPACT FINANCIAL REPORTING IN HOSPITALS , Alicia Irwin

EXPERIMENTAL EVIDENCE OF ASYMMETRIC COST BEHAVIOR: THE EFFECTS OF DECISION HORIZON AND INCENTIVE CONTRACTS ON PRODUCTION DECISIONS , Sohee Kim

SOCIAL TIES ACROSS AUDIT OFFICES AND AUDIT QUALITY , Wenyin Li

Theses/Dissertations from 2022 2022

FORWARD-LOOKING DISCLOSURES AND ACCOUNTING INFORMATION IN EQUITY CROWDFUNDING FIRMS , Evisa Bogdani

An Experimental Investigation of Auditors' Evidence Evaluation and Work Ownership in a Compartmentalized Test of Details Setting , Christopher Pearson

Theses/Dissertations from 2021 2021

CRITICAL AUDIT MATTERS REQUIREMENTS AND AUDITOR REPORTING BEHAVIOR: EARLY U.S. EVIDENCE , Valbona Sulcaj

RELIANCE ON ALGORITHMIC EVIDENCE: THE JOINT INFLUENCE OF MEASUREMENT UNCERTAINTY AND ALGORITHM ADAPTABILITY , Jenny Ulla

Earnings Conference Calls and Lazy Prices , Chuancai Zhang

Theses/Dissertations from 2020 2020

ANALYSTS’ EPS FORECAST REVISIONS AFTER REPURCHASE ANNOUNCEMENTS , Meng Huang

Theses/Dissertations from 2019 2019

BINARY BRIGHT-LINE DECISION MODELS FOR GOING CONCERN ASSESSMENT: ANALYSIS OF ANALYTICAL TOOLS FOR BANKRUPTCY PREDICTION CONSIDERING SENSITIVITY TO MATERIALITY THRESHOLDS , Sid Bundy

WAGE DISPARITY IN THE ACCOUNTING PROFESSION AND INFORMATION QUALITY , Russell Williamson

Theses/Dissertations from 2018 2018

CFO CHARACTERISTICS, MARKET REACTION, AND SUBSEQUENT PERFORMANCE , Xinlei Zhao

Theses/Dissertations from 2017 2017

The Effect of Control Source and Control Framing on Employee Effort , Pinky Rusli

The Usefulness of Climate Change Risk Disclosure: Evidence from SEC FR-82 , Chong Wang

Theses/Dissertations from 2016 2016

FIRMS’ NON-RELIANCE JUDGMENT, RESTATEMENT VENUE CHOICE, AND LITIGATION RISK , Keunho Philip Chung

An Experimental Investigation of the Effects of Contract Frame and Discretion in Performance Evaluation on Effort , Robert Ewing

How The Prospect of Fault Influences Managers' Compliance , Matthew T. Sooy

Theses/Dissertations from 2015 2015

WHAT DO AUDITORS PROMISE THEIR GOVERNMENTAL AUDIT CLIENTS? WHAT DO GOVERNMENTAL AUDIT CLIENTS WANT? AUDIT PROPOSAL EVIDENCE FROM GOVERNMENTAL AUDIT PROCUREMENT PROCESSES , Yu-Tzu Chang

Theses/Dissertations from 2013 2013

THE EFFECT OF INCREASED AUDIT DISCLOSURE ON INVESTORS' PERCEPTIONS OF MANAGEMENT, AUDITORS, AND FINANCIAL REPORTING: AN EXPERIMENTAL INVESTIGATION , Marcus M. Doxey

THE EFFECT OF AUDITORS’ ASSESSMENT OF INTERNAL CONTROL OVER FINANCIAL REPORTING ON AUDIT FEES, COST OF DEBT AND NET COMPLIANCE BENEFIT , Hongmei Jia

Theses/Dissertations from 2012 2012

A Closer Look at Firm--Group "Closeness" , Jonathan Ross

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Our programs are full-time degree programs which officially begin in August. Students are expected to complete their program in five years. Typically, the first two years are spent on coursework, at the end of which students take a field exam, and then another three years on dissertation research and writing.

Students in the Accounting and Management program must complete a minimum of 13 semester-long doctoral courses in the areas of business management theory, economic theory, quantitative research methods, academic field seminars, and two MBA elective curriculum courses. In addition to HBS courses, students may take courses at other Harvard Schools and MIT.

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Students in accounting and management begin research in their first year typically by working with a faculty member. By their third and fourth years, most students are launched on a solid research and publication stream. In Accounting and Management, the dissertation may take the form of three publishable papers or one longer dissertation.

Recent questions students have explored include: the ways in which managers use retail-level marketing actions to influence the timing of consumer purchases in relation to their firms’ fiscal calendars and financial performance as well as those of their competitors; the role of accounting information in strategic human resource decisions; the evolution, consequences and institutional determinants of unregulated financial reporting practices; the effects of adopting rolling forecasts on forecast quality.

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Current Accounting & Management Students

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Recent placement, yaxuan chen, 2024, hashim zaman, 2022, wei cai, 2020, matthew shaffer, 2019, botir kobilov, 2024, patrick ferguson, 2021, jihwon park, 2020, wilbur chen, 2022, alexandra scherf, 2021, jody grewal, 2019.

Browsing Theses and Dissertations (Management Accounting) by Type "Dissertation"

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Now showing items 1-20 of 30

Adoption of environmental management accounting in the textile manufacturing industry in South Africa Omoworare, Temitope ( 2022-12 ) The global profile of environmental concerns has intensified the demand to develop greener practices. This study investigated the green practices employed by textile manufacturing organisations (TMOs) in South Africa, and ...
An analysis of the impact of taxation and government expenditure components on income distribution in Nambia Indongo, Albinus Atugalikana ( 2018-11 ) This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge ...
An analysis of the implemenation of activity based costing at the Water Trading Entity Bvumbi, Mulalo Naome ( 2017-02 ) The Water Trading Entity (WTE) is a subdivision of the Department of Water and Sanitation responsible for water infrastructure and resource management. Despite ABC implementation at the WTE, the water resource management ...
Assessing perceptions on performance measures and funding processes at a development finance institution in South Africa Mhlahlo, Petunia Siphiwe ( 2017-02 ) The Industrial Development Corporation is the largest provider of development funding in South Africa. Despite having documented processes for assessing funding applications, which include traditional performance measures, ...
An assessment of the impact of climate change on the risks, returns and opportunities of selected South African companies Moyo, Mandlenkosi ( 2013-02 ) The risk of climate change has gained prominence globally and also in South Africa. Companies operating in developing countries such as South Africa are perceived to be particularly vulnerable to climate change. There have ...
A costing system for the construction industry in Southern Africa Mushonga, Evans ( 2015-03 ) This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems ...
Do performance measurement reports address the problem of accountability in the public sector?: A case of Gauteng Municipalities Mahuni, Netsiwell ( 2019-09 ) Public organisations account for their performance by making annual reports available to the public. While such increased emphasis on performance leads to a greater awareness of annual reports, it also raises the question ...
The effect of the application of "E"-communication on commercial banking in Zimbabwe Kashora, Trust ( 2009-08-25 ) This study investigates to what extent "e"-communication is used successfully by Zimbabwean commercial banks. The study was done using the literature survey method and the questionnaire. The closed and open-ended questionnaires ...
Exploring the adoption of activity-based costing in selected South African crude oil refineries Makhaza, Sanelisiwe Peacefull ( 2022-02 ) The South African petroleum industry is regulated, with the Department of Energy stipulating import parity as refinery product costs. Refineries may not have an exact view of actual product cost and may base decisions on ...
Exploring the correlation between selected performance measurement tools for individual investors in South Africa Totowa, Jacques ( 2015-02 ) It is generally acknowledged that the share price of listed companies is not usually a true reflection of the value imbedded in the said companies. The main purpose of this study is to explore the correlation between ...
Factors influencing the success of activity-based costing in the Nelson Mandela Bay metropole manufacturing industry Reynolds, Arthur ( 2014-05-08 ) Past research on activity-based costing (ABC) success factors has predominantly focused on establishing relationships between known success factors and ABC implementation success. According to the researcher, there is a ...
Factors that influence debt financing of municipal owned entities: a case study of the city of Johannesburg Galane, Oupa Madala ( 2019-07 ) This quantitative research was conducted to examine factors that have an influence on the debt financing of MoEs for the CoJ. It is quite evident from previous literatures that there has been a plethora of research undertaken ...
Financial planning and control systems : essential tools to increase the survival rate of micro and small manufacturing enterprises in the Tshwane metropolitan area Berry, Pamela Ruth ( 2011-02 ) The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems ...
Financial reporting and its interpretation for management purposes in the agricultural environment Shuttleworth, Christina Cornelia ( 2009-08-25 ) This study examines whether financial reporting, in its present state, complies with the modern farmer's need for efficient financial management. Although decision making is the ultimate outcome, the emphasis in this ...
The gap in management accounting skills required by venture capital providers and those possessed by small and medium enterprises in the craft industry Shaku, Mmudi David ( 2011-02 ) SMEs are considered as the best possible vehicle to reduce the unemployment rate and increase economic participation in the country, specifically for historically disadvantaged people. Due to, among other things, the ...
The implementation of the balanced scorecard for service delivery performance : the case of Gauteng Metropolitan Municipalities Mbala, Chantal Banga ( 2016-02 ) This qualitative study set out to investigate the extent to which the Balanced Scorecard (BSC) has been implemented for service delivery by South African Metropolitan Municipalities. The Ekurhuleni Municipality, City of ...
An integrated framework for performance measurement in small and medium enterprises : the case of Cape Metropole, South Africa Mabesele, Lindiwe Albertina ( 2020-12 ) Performance measurement has been in existence and the subject of research for at least two decades. However, it would appear that the Small and Medium Enterprise (SME) sector lags behind other industries in terms of ...
Kritiese beskouing van die uitwerking van wetsvoorskriftelikheid as 'n omgewingsfaktor op finansiële verslagdoening Bronkhorst, Sybrand ( 1992-11 ) Hierdie studie is onderneem om aan te dui of wetsvoorskriftelikheid as 'n omgewingsfaktor van finansiele verslagdoening in staat is om te verseker dat f inansiele inligting sinvol vir beleggingsbeslui tneming aan ...
Management accounting as an instrument for corporate governance in Botswana Mayanja, Mohammed Kwanya ( 2010-10 ) Problem statement: Management accounting is not given enough emphasis, at the board level, as a provider of timely and relevant information to facilitate the execution of good corporate governance. Without management ...
Management accounting tools providing sustainability information for decision-making and its influence on financial performance Matambele, Khathutshelo ( 2014-11 ) Many organisations today are still not making use of Management Accounting tools to assist in providing sustainability information for decision-making and the influence this can have on the financial performance of an ...

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Home > College of Business Administration > Kenneth G. Dixon School of Accounting > Accounting Student Scholarship and Creative Works > Accounting Graduate Theses and Dissertations

Accounting Graduate Theses and Dissertations

Theses/dissertations from 2023 2023.

Two Studies Examining the Effects of Industry Controversy on Accountability and Social and Environmental Accounting , Jacob Lennard

Theses/Dissertations from 2021 2021

Three Papers Examining the Impact of Non-financial and Supplier Diversity Disclosures on Investors' Judgments and Decisions. , Andria Hill

Two Studies Examining The Effects of Tax Salience, Informational Justice, and Autonomy on Taxpayer Behaviors , Jason Schwebke

Two Studies Investigating Institutional Theory and Municipalities' Payments in Lieu of Taxes Programs in Nonprofit Organizations , Gregory Stone

Theses/Dissertations from 2019 2019

Three Studies on Cybersecurity Disclosure and Assurance , Patricia Navarro Vekez

System Justification Theory: Synthesizing and Applying its Theoretical Motivations in Behavioral Accounting Research , Wioleta Olczak

Two Studies Analyzing The Effects of Business Case and Paradoxical Cognitive Framing on Sustainability Decision Making , Nadra Pencle

Theses/Dissertations from 2018 2018

Three Studies Examining the Potential for Relational Reasoning to Enhance Expertise in Complex Audit Domains , Matthew Holt

Three Studies Examining Auditors' Use of Data Analytics , Jared Koreff

Three Studies Examining the Effects of Business Analytics on Judgment and Decision Making in Accounting , Bradley Lang

Theses/Dissertations from 2017 2017

Three Studies Examining The Effects of Informal Management Control Systems and Incentive Compensation Schemes on Employees' Performance , Kazeem Akinyele

Three Studies Examining Accountability in Auditing , Amy Donnelly

The Expansion of Financial Regulation to Include Humanitarian Issues:An Examination of the Development of Conflict Mineral Reporting Requirements Using Actor-Network Theory , Robert Tennant

Theses/Dissertations from 2016 2016

Decision Making in Corporate Taxation , Bonnie Brown

Re-Thinking the Intentionality of Fraud: Constructing and Testing the Theory of Unintended Amoral Behavior to Explain Fraudulent Financial Reporting , Andrew Dill

Under-Researched Areas of Audit Quality: Inputs, Firms, and Institutions , Jared Eutsler

Theses/Dissertations from 2015 2015

Three Studies Examining Nonprofessional Investors' Decision Making , Anis Triki

Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting , Martin Weisner

Theses/Dissertations from 2014 2014

Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes , Oluwakemi Ajayi

Theses/Dissertations from 2013 2013

The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance? , Joseph Canada

Regulation And The Auditing Profession , Alexey Lyubimov

The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment , Jeffrey Reinking

Theses/Dissertations from 2012 2012

Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies , Jason Chen

An Examination Of Issues Related To Professional Skepticism In Auditing , Erin Burrell Nickell

More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance , Kimberly A. Zahller

Theses/Dissertations from 2011 2011

The Effects Of Risk And Trust On The Achievement Of Sustainable Competitive Advantage From B2b E-commerce Trading Relationships , Clark J. Hampton

Theses/Dissertations from 2010 2010

Three Studies Related To The Institutionalization Of International Financial Reporting Standards. , Anna Alon

Three Studies Investigating The Legal Liability Implications Of The Sarbanes-oxley Act Of 2002 , Jillian Phillips

Theses/Dissertations from 2009 2009

Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies , Amy Hageman

Theses/Dissertations from 2007 2007

Organizational Legitimacy And The Strategic Use Of Accounting Information: Three Studies Related To Social And Environmental Dis , Charles Cho

Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing , Renu V. Desai

Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India , Vikram G. Desai

Theses/Dissertations from 2005 2005

Accounting Disclosure At The Organization-society Interface: A Meta-theory And Empirical Evidence , Jennifer Ching-Kuan Chen

Adaptive Self-regulation And Organizational Politics: Investigating The Effects In The Accounting Profession , Sharon Howell

The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002 , Steven Thornburg

Theses/Dissertations from 1997 1997

The role of performance plans in mitigating agency problems and improving corporate performance : an empirical examination , Sanjay Gupta

An Investigation of the Interpretation of Uncertainty Information Displays by Decision Makers , Lois S. Mahoney

Theses/Dissertations from 1996 1996

The information content of accounting measures in relation to the cross-section of expected stock returns , Sekhar Anantharaman

Explaining mutual fund performance : the usefulness of corporate financial information , F. Lauren Detzel

An empirical study of user satisfaction with accounting information systems in a healthcare environment , Brian Lyle McGuire

Theses/Dissertations from 1995 1995

Estimating loan losses using markov chains , Luis Betancourt

An investigation of firms choosing early adoption of sfas number 106: employers accounting for postretirement benefits other than pensions , Barbara Boyette Clevenger

An empirical comparison of traditional statistical techniques and neural networks in the auditing domain , Thomas John Hofferd

Decision maker weighting and usage of indicators of university service efforts and accomplishments , Barbara B. Ratti

Theses/Dissertations from 1993 1993

Pattern perceptiveness and acquisition of accounting skills , L. Melissa Walters York

Theses/Dissertations from 1991 1991

The effects of graphical distortion of accounting information on financial judgements , Deanna Oxender Burgess

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Home > BUSINESS > ACCOUNTING > ACCOUNTING_ETD

Theses and Dissertations

Dissertations from 2024 2024.

Does a Restatement Damage an Audit Partner's Reputation , Alisha Blush

CAN THE BENEFITS OF AUDIT SPILLOVER BE OBTAINED THROUGH ADVISORY ENGAGEMENTS? AN INVESTIGATION INTO THE AUDIT MARKET FOR US FEDERAL AGENCIES , Nicholas A. Mitchell

Dissertations from 2023 2023

Auditor Responses to Audit Clients’ Indirect-Effect Illegal Acts , Hilary Frances Hughes

Auditor’s Consideration of Client Cybersecurity Risk – A Machine Learning-Based Analysis , Wanying Jiang

Dissertations from 2022 2022

Deriving Auditor Quality and Manager Quality from Form 10-K , Lacey Donley

Corporate Website Disclosures and Financial Reporting Quality , Nicholas Mueller

Dissertations from 2021 2021

The Effects of a Client’s Social Media Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective , Laura Guichard

Do Analysts’ Coverage and Supplementary Gross Margin Forecasts Influence Managers’ Decision to Recognize Inventory Loss? , Nusrat Jahan

Dissertations from 2020 2020

Earnings Management of Leaders and Laggards , Candice Roche Boucree

Does Auditor Tenure Matter? Audit Partner Rotation and Industry Specialization in the U.S. , Danielle Sarah Lazerson

Dissertations from 2019 2019

Effective Tax Rates for Multinational and Domestic Corporations: A Closer Examination , Allen Lee Ryan

The Interplay among Tax Specialists, Corporate Tax Behavior, and Tax Accrual Quality , Pradeep Sapkota

Dissertations from 2018 2018

Unintended Consequences of the Dodd-Frank $10 Billion Asset Size Threshold , Laura Camille Alford

Selling, General, and Administrative Cost Stickiness and GDP Predictions , Russell Barber

Audit Committee Industry Specialization: An Examination of Auditor Choice, Financial Reporting Quality Implications, and Market Perception , Danny Lynn Shaw

The Relationship between Audit Quality and Competition at the Intersection of the Large and Small Audit Firm Markets , Jeanne-Claire Alyse White

Dissertations from 2017 2017

The Economic Costs to Audit Firms of Ethical Violations and the Resulting PCAOB Disciplinary Orders , Stephanie Ann Merrell

The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing , Jung Eun Park

Dissertations from 2016 2016

The Certifying Triangle of Financial Reports , Dong Li

Dissertations from 2015 2015

Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality? , Elizabeth Schwartzhoff Johnson

CEO Compensation and Tax Loss Carrybacks , Pei-Yu Sun

Dissertations from 2014 2014

The Effect of Innovation on Corporate Tax Avoidance , Peng Guo

Has the FASB and IASB's Shift toward an Asset/Liability View Enhanced the Predictive Usefulness of ROE? , Regina Cavalier Rosa

Auditor Regional Industry Specialization: Effect on Audit Pricing and Audit Quality , Andrey Alexandrovich Simonov

Dissertations from 2013 2013

Consistency between earnings forecasts and stock recommendations : the effect of political connections , Elio Alfonso

The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market , John Daniel Eshleman

The effect on earnings persistence and the market's reaction to the alignment of employee and customer relations with competitive strategy , Robert Stephen Hogan

Income Classification Shifting and Financial Analysts’ Forecasts , Shanshan Pan

Dissertations from 2012 2012

Stock liquidity, price informativeness, and accruals-based earnings management , Jing Fang

High Strain Rate Programming Of Shape Memory Polymers , Anqi Wang

Accounting comparability, audit effort and audit outcomes , Joseph Hongbo Zhang

Experimental Study of Lean Blowout with Hydrogen Addition in a Swirl-stabilized Premixed Combustor , Shengrong Zhu

Dissertations from 2011 2011

Auditor tenure and audit quality , Li Zheng Brooks

Optimization of Adult Multipotent Stromal Cell-Bioscaffold Interactions for Tissue Regeneration with Bioreactors , Lin Xie

Dissertations from 2009 2009

Accurals quality and price synchronicity , Joseph Atkins Johnston

Dissertations from 2007 2007

Rate regulation and earnings management: evidence from the U.S. electric utility industry , Joseph Ben Omonuk

Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane , Amar Jeetendra Panchangam Nivarthi

Voluntary disclosures in mergers and acquisitions , Scott Allen Wandler

Dissertations from 2006 2006

Using the FASB's qualitative characteristics in earnings quality measures , Abhijit Barua

Do accruals exacerbate information asymmetry in the market? , Sonia Wasan

Dissertations from 2004 2004

The effect of program commitment on the degree of participative congruence and managerial performance in a budgeting setting , Kevin T. Breaux

Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management , William Meriwether VanDenburgh

The effect of the implicit theory of integrity on an internal auditor's asessment of management fraud risk , Stephanie F. Watson

Do speculative short sellers detect earnings management? , Yan Zhang

Theses from 2003 2003

Planting rate effects on sugarcane yield trials , Albert Joseph Orgeron

Agronomic and molecular characterization of Louisiana native Spartina alterniflora accessions , Alicia Beatriz Ryan

Dissertations from 2002 2002

Markov models to estimate and describe survival time and experience in cohorts with high euthanasia frequency , Giselle Louise Hosgood

The impact of institutional stock ownership on a firm's earnings management practice: an empirical investigation , Santanu Mitra

Validation of AnnAGNPS at the field and farm-scale using an integrated AGNPS/GIS system , Glenn M. Suir

Theses/Dissertations from 1999 1999

Comprehensive Income and Its Relation to Firm Value and Transitory Earnings. , Carol Callaway Dee

Executive Compensation, Performance, Board and Ownership Structure: a Simultaneous Equations Approach. , Ayalew A. Lulseged

Executive Compensation and the Investment Opportunity Sets of Initial Public Offerings. , Tanya S. Nowlin

Theses/Dissertations from 1996 1996

The Effects of Analyst Following on Market Response to Bank Loan Announcements. , Joan Marie Brumm

An Information Integration Theory Analysis of Tax Preparers' Perceived Risk of Reporting Aggressively on Clients' Income Tax Returns. , Velmer Carlene Eddlemon

The Effects of Industry Deregulation on the Stock Market Responses to Earnings Announcements. , Wah Poon

Theses/Dissertations from 1995 1995

The Effects of Departures From Prior Return Measures on Individual Taxpayer Frame and Tax Reporting Decisions. , Phyllis V. Copeland

An Evaluation of Accounting Method Choice: A Study of the Transition Obligation Upon Adoption of SFAS 106. , Jean Elizabeth Finch

An Examination of Investor Evaluation of Corporate Social Performance. , Gisele Kay Jackson

Theses/Dissertations from 1993 1993

The Prediction of Financial Turnaround of Financially Distressed Firms. , Leslie B. Fletcher

The Impact of Budget Variance, Fiscal Stress, Political Turnover, and Employment Sector on Compliance Reporting Decisions. , Linda Achey Kidwell

Theses/Dissertations from 1992 1992

Attitudes Toward International Harmonization Efforts: A Cross-Cultural Study. , M. Aileen Smith

Theses/Dissertations from 1991 1991

An Investigation of the Determinants of the Municipal Decision to Privatize Residential Sanitation Collection. , Richard C. Brooks

An Examination of Semiotic Theories of Accounting Accruals. , Harlan Lynn Etheridge

An Examination of Auditor Changes Following Events Adversely Affecting External Auditor Credibility. , Thomas E. Wilson Jr

Theses/Dissertations from 1990 1990

An Investigation of the Effect of a Favorable External Quality Assurance Review on the Scope of the External Auditor's Examination of an Organization's Financial Statements. , Michael Charles Toerner

Theses/Dissertations from 1989 1989

The Interaction of Accountants' Involvement and Basis of Accounting on Loan Officers' Judgment When Evaluating a Loan to a Small Business. , Joe Gregory Bushong

A Training Intervention for Control of SBA Loan Defaults: A Theory Development Approach. , J. Dennis Coates

The Impact of Alternative Presentations of Cash Flows From Operations on the Relevance of Funds Flow Information. , David Walter Cornell

An Experiment to Study the Effects of Changing Format and Scaling Characteristics of Financial Statement Data. , Paul Michael Goldwater

An Empirical Investigation of the Financial Statement Characteristics of Firms Engaging in In-Substance Defeasance of Debt. , Raymond Jeffords Jr

The Impact of Options Listing on the Information Content of Annual Earnings Announcement. , Tinwah Richard Lau

Prospect Theory in Governmental Accounting: Implications for the Budgeting Process at the Local Level. , Karen Sue Mckenzie

An Examination of the Effect of Financial Risk on the Manager's Choice of Accounting Methods. , Linda Marie Nichols

An Experimental Research Study on the Effect of Accrual of Nonpension Postretirement Benefit Costs on Loan Officers' Decisions. , Joyce Ann Strawser

Theses/Dissertations from 1988 1988

An Investigation of Internal Auditor Judgment on the Importance of Indicators of Potential Financial Fraud: An Analytic Hierarchy Process Approach. , Barbara Ann Apostolou

A Comparison of the Effectiveness of the Operating Funds Flow Measures of Cash, Net Quick Assets, and Working Capital in Predicting Future Cash Flow. , Catherine Innes green Gaharan

The Effects of the Tax Reform Act of 1986 on the Real Estate Capital Markets and Its Differential Effects on Entity and Functional Forms: An Empirical Investigation. , Evelyn C. Hume

Information Acquisition and Decision-Making in Creditors' Decision Environment. , Pao-chuan Lin

A Study to Investigate the Effects of State Taxation and Plan Type on Small Employer Retirement Plan Cost. , W. Robert Smith

Theses/Dissertations from 1987 1987

The Impact of Comprehensive Allocation and Flow-Through Method of Accounting for the Income Taxes on the Investment Decision: A Field Experiment. , Zafar Ullah Khan

An Empirical Investigation of the Usefulness of Current Cost Information in Merger Prediction. , Robert Kuaterng Su

An Experimental Research Study on the Effect of Recognition and Disclosure of Corporate Pension Plan Assets and Obligations on Investment Decisions. , Mary Jeanne Welsh

Theses/Dissertations from 1986 1986

An Empirical Investigation of the Comparability of Reported Earnings Per Share Under Accounting Principles Board Opinion No. 15. , Suzanne Resi Pinac-ward

Theses/Dissertations from 1985 1985

An Experimental Research Study on the Effects of the Type of Accounting Service on a Bank Lending Decision for Nonpublic Businesses (Audit, Compilation, Review). , Jeffrey Reed Miller

A Field Test of the Perceptions of the Qualitative Characteristics of Statement of Financial Accounting Concepts No. 2 by Practicing Cpas (Multitrait-Multimethod, Mtmm, Analytic Hierarchy Process, Ahp). , Larry G. Singleton

Theses/Dissertations from 1984 1984

A Comparison of Sfas 33 Disclosures and Historical Cost Information in Predicting Stock Prices (Inflation, Changing Prices). , Heibatollah Sami

Theses/Dissertations from 1983 1983

Toward the Development of a Model to Evaluate the Effect of the Accelerated Cost Recovery System of Depreciation as Enacted by the Economic Recovery Tax Act of 1981 on State of Florida Corporate Tax Revenues. , Chula Greenwell Ensley

An Empirical Investigation of the Extent of Disclosure in Municipal Annual Reports. , Franklin James Plewa Jr

Theses/Dissertations from 1982 1982

An Empirical Investigation of the Differential Market Response to Quarterly Earnings Announcements. , Salem Mohamed Bengharbia

An Empirical Study of Usefulness and Communicative Ability of Segment Disclosures Among Sophisticated Users of Corporate Financial Statements. , James Harold Honea

The Prediction of Small Business Instability--Loan Noncompliance: a Discriminant Analysis Approach. , Charles Thomas Moores

A Study of Moral Development of Selected Employees in Certain Public Accounting Firms. , Guy L. Tull Jr

A Comparison of the Predictive Ability of Historical Cost and Current Cost Accounting With Regard to the Prediction of Operating Cash Flow. , Ralph Edward Welton Jr

Theses/Dissertations from 1981 1981

An Empirical Study of the Characteristics of the Governmental Budgetary Process in Rich and Uncertain Environments: the Case of Saudi Arabia. , Abdulrhman I. Alhumaid

Theses/Dissertations from 1980 1980

The Reaction of the Security Market to the Quality of Segmental Disclosures: an Empirical Investigation. , Jacob Olakayode Balogun

Perceptions of the Role of Corporate Audit Committees - Now and in the Future. , Brenda Stewart Birkett

Theses/Dissertations from 1979 1979

Behavioral and Attitudinal Implications of Different Styles of Performance Evaluation: an Empirical Study. , Paul Joseph Carruth

A Test of Alternative Prior Probability Elicitation Methods in Assessing the Reliability of Internal Control Systems for Audit Decisions. , Johng Yul Lee

Municipal Bond Ratings: a Multiple Discriminant Analysis. , Kenneth Edward Peacock

Esops and Tax Policy: an Empirical Investigation of the Impact of Esops on Company Operating Performance. , Randy Gene Swad

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Admissions Requirements

A faculty committee within the department of interest will evaluate applicants to the PhD program on several factors, including academic achievement as evidenced by transcripts from each college or university the applicant has attended, standardized test scores, career objectives, research interests, and the department’s ability to match the student’s aims and the available faculty.

Admission is a two-part process, meeting the technical requirements of the university and meeting the standards of the specific major field a prospective student wants to enter. Enrollment in the program is limited, and meeting the university’s admission requirements is thus not sufficient. Prospective students are strongly advised to visit the page https://www.bauer.uh.edu/doctoral/fields-of-study/ for information and requirements of each major field.

Degree Requirements

Program of study.

The program of study fosters development in the primary areas of teaching and research that each student selects. All degree candidates must complete 60 SCH with the following minimum requirements: 21 semester hours in the major field, 12 semester hours in the support field, 9 semester hours in research, comprehensive examinations in the major field, an oral defense of the dissertation proposal, a minimum of 18 semester hours devoted to dissertation and research, and an oral defense of the dissertation.

Prior graduate-level elective course work may be applied toward the required course work if approved by the student’s advisory committee. A maximum of 12 hours of prior graduate credit may be applied in total to the supporting field, major field, and research requirement.

Major Field

The major field is the area in which a student elects to take primary course work and to complete the dissertation research. Major fields are offered in accounting, finance, management information systems, management & leadership, marketing, and supply chain management. A minimum of 21 semester hours is required in the major field, including a maximum of 12 hours applied from the elective courses in a completed master’s program. Each major field has at least three hours of research seminar, which must be included in the program. The selection of specific courses will be determined by students and their advisory committee, consistent with departmental requirements, and subject to a maximum of 6 hours of special problems (independent study) courses.

Major field courses include:

ACCT 8331 - Research Paradigms in Accounting Credit Hours: 3.0
ACCT 8333 - Capital Market Research Credit Hours: 3.0
ACCT 8335 - Predissertation Research Credit Hours: 3.0
ACCT 8396 - Research Practicum Credit Hours: 3.0
ACCT 8397 - Selected Topics in Accounting Credit Hours: 3.0
ACCT 8398 - Special Problems Credit Hours: 3.0
BZAN 6353 - Research Design for Problems in Business Analytics Credit Hours: 3
BZAN 6357 - Business Analytics - Frameworks and Methods Credit Hours: 3
FINA 8338 - Seminar in Financial Management I Credit Hours: 3
FINA 8339 - Seminar in Financial Management II Credit Hours: 3
FINA 8368 - Seminar in Investments Credit Hours: 3
FINA 8372 - Seminar Options & Futures Credit Hours: 3.0
FINA 8373 - Emp Methods in Finance Credit Hours: 3.0
FINA 8396 - Research Practicum Credit Hours: 3.0
FINA 8397 - Selected Topics in Finance Credit Hours: 3.0
FINA 8398 - Special Problems Credit Hours: 3.0
MANA 7397 - Selected Topics in Management Credit Hours: 3
MANA 8330 - Sem in Mgt Research Credit Hours: 3.0
MANA 8331 - Seminar in Organizational Theory Credit Hours: 3.0
MANA 8336 - Seminar in Organizational Behavior and Management Theory Credit Hours: 3.0
MANA 8340 - Seminar in Human Resource Management Credit Hours: 3.0
MANA 8345 - Research Methodologies Credit Hours: 3.0
MANA 8380 - Seminar in Strategic Management Credit Hours: 3.0
MANA 8398 - Special Problems Credit Hours: 3.0
MARK 8335 - Marketing Models Credit Hours: 3.0
MARK 8336 - Marketing Research Methods Credit Hours: 3.0
MARK 8337 - Behav Constructs in Mkt Credit Hours: 3.0
MARK 8338 - Marketing Mgmt and Strategy Credit Hours: 3.0
MARK 8349 - Multivariate Methods in Mark Credit Hours: 3.0
MARK 8397 - Selected Topics in Marketing Credit Hours: 3.0
MIS 8396 - Research Practicum Credit Hours: 3.0
MIS 8397 - Selected Topics in Management Information Systems Credit Hours: 3
MIS 8398 - Special Problems in Management Information Systems Credit Hours: 3.0
SCM 7330 - Demand and Supply Integration Credit Hours: 3.0
SCM 8397 - Selected Topics in Supply Chain Management Credit Hours: 3

Supporting Field

The secondary area of interest is called the supporting field. Supporting fields are offered within the college as well as in areas of study from outside the C.T. Bauer College of Business to augment the student’s dissertation research in the major field. Such areas might include, but are not limited to, economics, anthropology, industrial engineering, law, mathematics, political science, computer science, psychology, and sociology.

Students must complete a minimum of nine semester hours in the supporting field. C.T. Bauer College of Business supporting fields must consist of 7000- and 8000-level courses. Selection of specific courses to fulfill this requirement will be made by the student, subject to the approval of the advisory committee. The department offering the supporting field may also have policies governing course selection to fulfill this requirement.

Supporting Field courses could include:

ECON 7330 - Quantitative Economic Analysis Credit Hours: 3.0
ECON 7331 - Econometrics I Credit Hours: 3.0
ECON 7335 - Applied Econometrics Credit Hours: 3.0
ECON 7341 - Microeconomic Theory I Credit Hours: 3.0
ECON 7342 - Microeconomic Theory II Credit Hours: 3.0
ECON 7349 - Game Theory and Economic Behav Credit Hours: 3.0
ECON 7376 - Industrial Organization Credit Hours: 3.0
ECON 7380 - Macro Modeling & Forecasting Credit Hours: 3.0
ECON 7393 - Time Series Analysis Credit Hours: 3.0
ECON 8331 - Econometrics II Credit Hours: 3.0
GHL 8303 - Multivariate Analysis in Hospitality Administration Credit Hours: 3
GHL 8304 - Qualitative Design in Hospitality Administration Credit Hours: 3
INDE 6370 - Operation Research-Digital Simulation Credit Hours: 3.0
INDE 6372 - Advanced Linear Optimization Credit Hours: 3.0
INDE 7340 - Integer Programming Credit Hours: 3.0
INDE 7342 - Nonlinear Optimization Credit Hours: 3.0
INDE 7397 - Selected Topics Credit Hours: 3.00

Topic: Decision Modeling and Optimization under Uncertainty

MATH 6312 - Introduction to Real Analysis Credit Hours: 3.0
MATH 6382 - Probability Credit Hours: 3
MATH 6384 - Time-series analysis Credit Hours: 3
PHLS 8321 - Structural Equation Modeling in Psychological and Educational Research Credit Hours: 3.0
PHLS 8324 - Multivariate Analysis in Psychological and Educational Research Credit Hours: 3.0
PHLS 8327 - Longitudinal Data Analysis in Psy/Educ Research Credit Hours: 3.0
PHLS 8328 - Hierarchical Linear Modeling in Psychological & Educational Research Credit Hours: 3.0
PSYC 6300 - Stat for Psy Credit Hours: 3.0
PSYC 6301 - Psychological Theory His/Sys Credit Hours: 3.0
PSYC 6302 - Expermental Dsgn Credit Hours: 3.0
PSYC 6338 - Fndtns of Social Psyc Credit Hours: 3.0
PSYC 6378 - Social Cognition Credit Hours: 3.0
PSYC 6381 - Socl Psychlgcl Mtholgy Credit Hours: 3.0
PSYC 6389 - Hist & Theory Soc Psyc Credit Hours: 3.0
PSYC 6394 - Sel Topics-Social Psychology Credit Hours: 3.0

Topic: Research in Health Psychology

PSYC 6397 - Sel Top in Psychology Credit Hours: 3.00

Topic: Applied Psychological Measurement

PSYC 7305 - Structural Equations Credit Hours: 3.0
PSYC 7306 - Advanced Statistics: Multilevel Modeling Credit Hours: 3.0
PSYC 8393 - Sel Top-Indstrl/Org Psy Credit Hours: 3.0

Research Requirement

Students must complete a minimum of 12 hours of research courses, including three hours of research in the major field. These courses must have either research methodology or statistical data analysis as their major emphasis, must meet all specific requirements of the department offering the major field, and must be approved by the advisory committee. Courses fulfilling this requirement cannot be double-counted toward fulfillment of the major field or supporting field course work requirements. Prior graduate credit may be applied toward this requirement, but is subject to the advisory committee’s approval and to the limitations set forth under the section on program of study.

Comprehensive Examination

The comprehensive examination consists of a written and oral section in the major area. In addition to the following policies governing this examination, each major field within the C.T. Bauer College of Business has specific written policies and procedures governing the design, the administration, the timing, and the evaluation of exams. These policies and procedures will be made available to students at the time doctoral-level course work begins.

Administrative Responsibility

The responsibility for designing, administering, and evaluating written and oral examinations in the major area rests either with the faculty in that area or a subset of those faculty members, as determined by departmental policy.

Eligibility

The Associate Dean for Faculty Affairs will determine candidates’ eligibility to sit for the comprehensive exam. The department must obtain a written statement of eligibility before candidates can sit for the exam. To be eligible, students must (1) have successfully completed all course work in the degree plan, (2) have successfully completed all additional departmental requirements, and (3) file a “Request for Comprehensive Examinations” form with the Bauer College Director of Registration and Academic Records in 262 Melcher Hall before the first day of classes in the term in which the exams are to be taken.

A student eligible to take the comprehensive exam must be offered the opportunity to do so within six months of becoming eligible and must sit for the exam within that time period in order to remain in good standing.

Written examinations shall be administered in the fall and spring terms. The department of the major area, at its option, may schedule a third examination opportunity between May and August, inclusive.

Oral Examination

Students must successfully complete the written examination in the major field before taking the oral examination. The oral exam must occur within four weeks of notification that the written examination has been passed. The oral examination is designed and administered either by the faculty of the major area or by a subset of those faculty members. The supporting field representative to the advisory committee will be given an opportunity to question students during the oral exam. All faculty in the C.T. Bauer College of Business will be notified of the oral examination at least five days prior to its scheduled time and will be invited to attend.

Notification of Results

Notification of results of the written exam in the major field will be provided to students in writing within two weeks of completion of each exam. The letter must be prepared in accordance with written departmental policies, and copies will be sent to the Office of Student Services and the major field PhD program coordinator.

Written notification of results of the oral examination will be provided to the student within 24 hours of the exam. In the case of student failure of either the written or oral examinations, the letter will cite the specific deficiencies that resulted in failure.

Examination Failures

In order to pass the comprehensive examination, students must pass the written examination in the major field and the oral examination. Failure of the written exam will prevent the scheduling of an oral exam.

Students have only two opportunities to pass the comprehensive examination. Any retake of the examination must occur at the next scheduled occasion that exams are offered. Students who fail the re-examination will be dismissed from the program.

A student may be exempted from retaking a portion of the comprehensive exam if written departmental policies specify a mechanism for such exemptions. In the absence of such policies, failure of a portion of the examination will require that the entire examination, both written and oral sections, be repeated.

Dissertation

The dissertation consists of significant scholarly research in the major area of study and represents the culmination of the doctoral studies. After successful completion of the comprehensive examination, students are allowed four years to complete the dissertation. If this requirement is not met, students must retake the comprehensive examination.

Dissertation Committee

Students select the remaining committee members in consultation with the dissertation chair. The committee must be composed of at least four tenure track faculty members, at least two of whom must be from the major field, including the dissertation chair. An outside member may, under some circumstances, be a faculty member affiliated with another college or university. Full-time instructional faculty members may be added to a dissertation committee that meets the minimum standards described above. No faculty member is obliged to serve.

Members of the dissertation committee must also be approved by the Associate Dean for Faculty Affairs. This approval may occur at the same time the chair is approved; however, concurrent approvals are not a requirement. Approval must precede the scheduling of a dissertation proposal defense.

Designation of a Dissertation Chair

It is the student’s responsibility to form a dissertation committee composed of faculty agreeing to supervise the student’s work. No faculty member is obliged to serve. The selection of a dissertation chair will occur only after a student successfully completes the comprehensive examination. Students shall nominate as chair a faculty member having a tenure track appointment in the student’s major field. The nominated faculty member will then prepare a brief description of his or her own research accomplishments demonstrating competence in research and scholarship and adequate qualifications to direct doctoral dissertations. Students must then petition the Associate Dean for Faculty Affairs to have the nomination approved. An approved dissertation chair must be selected within two months of the completion of the comprehensive examination.

Changes in Committee Membership

Any changes in the composition of a dissertation committee must be approved by the Associate Dean for Faculty Affairs.

A member of a dissertation committee who leaves the active employment of the University of Houston must be replaced if:

the member is the dissertation chair,
the member does not agree to further advise the student,
the member cannot participate either in the proposal or the dissertation defenses, or
the dissertation is not successfully defended within the next long (i.e., fall or spring) term of the member’s termination of active employment at the University of Houston.

The last condition does not apply if the member can qualify as an outside member of the committee.

Registration for Dissertation Credit

A minimum of 18 hours of academic credit is required for completion of the doctoral dissertation. Dissertation hours acquired before candidacy (i.e., before successful completion of the comprehensive examination) cannot be applied to this total.

Proposal Defense

Candidates will defend the dissertation proposal at an open meeting. The PhD program coordinator of the major field will distribute abstracts of the proposal to all faculty members in the college two weeks before the defense; a copy of the completed proposal will, at that time, be placed in the departmental office for inspection. All C.T. Bauer College of Business faculty and doctoral students will be invited to the defense. The formal conduct of the defense is the responsibility of the dissertation committee. The final decision to approve the proposal rests solely with the committee. While the committee may wish to take into consideration input from other members of the graduate faculty, they are under no obligation to do so. For students to pass the proposal defense, the committee must approve the proposal unanimously. A record of substantive criticisms and/or required modifications must be provided to students in writing.

Candidates must successfully pass the proposal defense within one year of completing the comprehensive examination. Failure to do so will require students to repeat the comprehensive examination process.

Final Defense

Candidates will defend the dissertation at an open meeting. The PhD program coordinator of the major field will distribute abstracts of the dissertation to all faculty members in the college two weeks before the defense; a final draft of the completed dissertation will, at that time, be placed in the departmental office for inspection. All C.T. Bauer College of Business faculty and doctoral students will be invited to the defense. The formal conduct of the defense is the responsibility of the dissertation committee. The final decision to approve the dissertation rests solely with the committee. While the committee may wish to take into consideration input from other members of the faculty, they are under no obligation to do so. For candidates to pass the final defense, the committee must approve the dissertation unanimously. A record of substantive criticism and/or required modifications must be provided to students in writing. Minor changes to the dissertation may be stipulated by the committee without requiring an additional dissertation defense.

Certification of Form

Written certification that the dissertation is complete and meets all the college requirements of format and style must accompany the dissertation at the time of its submission for binding. (See “Instructions for the Preparation and Submission of the PhD Dissertation, C.T. Bauer College of Business.” This document is available in the Office of Student Services.) Certification is obtained from the Office of Student Services and must be requested at least two working days before the university dissertation filing deadline. Failure to meet this deadline will cause graduation to be delayed one term.

Additional Requirements

The Doctor of Philosophy degree is the mark of highest achievement in preparation for scholarship and research and as such requires continuous full-time enrollment. Only through exclusive commitment and interaction with faculty and other graduate students can the individual benefit from the PhD experience.

Advisory Committee

Each student must select, with the approval of the PhD program coordinator of the major field department, an advisory committee. Students who enter the program with the foundation course work requirements completed must appoint this committee during their first term. If the committee has not been established before the end of the first term, students will not be allowed to pay registration fees for the next term. Students who enter the program with either partial or no credit toward the foundation requirements must form the advisory committee before the end of the term that follows the one in which the students complete the three foundation courses in DISC and economics. The advisory committee must consist of at least two faculty members from the major field and at least one faculty member from the supporting field. The committee will advise students on course selection and other decisions that affect students before candidacy. Prior to the formation of an advisory committee, this responsibility rests with the PhD program coordinator. The advisory committee is dissolved upon completion of the comprehensive examination.

Members of the advisory committee may be changed with the approval of either the doctoral program coordinator of the student’s major field or the department chair.

Degree Plan

Each student must file a degree plan that outlines the schedule and timing of course work in the PhD program. The degree plan must be filed with the Office of Student Services after being approved by the advisory committee and the PhD program coordinator of the major field.

The degree plan must be filed within one term of forming the advisory committee, or students will not be allowed to pay registration fees for the next term.

The degree plan may be modified with the approval of the advisory committee and PhD program coordinator; however, such changes must be approved and filed before students deviate from an existing degree plan.

Annual Review

Between May 1 and June 30 of each year, student progress will be evaluated in accordance with departmental policy. The evaluation will include one of four recommendations:

The student’s progress is satisfactory in all regards, and the student should be retained in the program.
The student’s progress has been unsatisfactory in some regards, and the student should be carefully counseled and monitored to eliminate these deficiencies.
The student’s progress gives cause for serious concern, and the student should be placed on probation with a specified time for correcting the noted deficiencies.
The student’s progress does not warrant continuation in the program, and the student should be dismissed from the PhD program. The annual evaluation will be transmitted in writing to students with a copy to the Associate Dean for Faculty Affairs. If a student is to be dismissed, the Associate Dean will take that action.

The department, at its option, may evaluate student progress at additional times throughout the academic year.

Grade Point Average

Students must achieve a grade point average of 3.25 (A=4.00) in all work applied toward the foundation course work requirement. Moreover, students must achieve a grade point average of 3.25 (A=4.00) in all graduate work attempted at the University of Houston, excluding courses taken to satisfy the foundation course work requirement and excluding dissertation credit. The student must achieve a grade of B- or better in each of the three courses counting toward the supporting field. Moreover, the student must achieve an overall grade point average of 3.25 (A=4.00) in the supporting field. A grade of at least B- must be achieved in the dissertation hours of the student’s graduating term.

Grades of Incomplete

Courses taken by doctoral students, while rigorous and demanding in nature, are structured so that course requirements can be met within the allotted time. Accordingly, grades of incomplete are seldom awarded. A grade of incomplete (excluding dissertation) must be changed within one year or less, at the instructor’s discretion, or the grade will automatically become an F.

Three-C Rule

Doctoral students who receive a grade of C+ or lower in three courses (nine semester hours), whether or not in repeated courses, are ineligible to continue in the program.

Continuous Full-Time Program Enrollment

Doctoral students must maintain continuous full-time enrollment. Full-time is defined as enrollment in 9 semester hours of course credit during both the fall and spring terms. Full-time enrollment (a minimum of six hours) is also required during the summer if the student uses the university’s resources at any time during the summer or if the student is on the college’s financial support. Students should refer to the Graduate Student Policies (www.bauer.uh.edu/doctoral/policies/other.php#cont) for further information in regard to full-time enrollment.

Part-time enrollment is possible during the period in which students complete prerequisite or foundation course work; however, courses that a student takes during a term in which he or she takes less than a full load cannot be used to satisfy any of the doctoral course requirements in the major field, the supporting field, and research activities. Moreover, after any course is taken to fulfill a requirement other than either a prerequisite or a foundation course, full-time enrollment is required in all subsequent terms.

Candidates who have completed the requirement for enrollment in dissertation hours and who have lost in-state residency status for tuition purposes may satisfy the full-time enrollment requirement by registering for three hours of dissertation credit in each long term.

Residency Requirement

Following either the completion of the three college foundation courses in DISC and economics or the completion of an accredited master’s degree, at least one year of full-time course work at the University of Houston (including six hours of study during the summer) must be accomplished to be eligible to sit for the comprehensive examination.

Students may also fulfill the residency requirement through full-time enrollment in three consecutive long terms.

Program Time Limitation

In addition to the requirement that the dissertation be completed within four years of the comprehensive examination, a limitation exists on the total length of study. Students who fail to successfully defend a dissertation within six years of completing the three college foundation courses (DISC and Economics) must retake the comprehensive examinations.

Doctoral Program Coordination

Each department will formalize a mechanism for administering the doctoral program. A PhD program coordinator, appointed by the department chair, will act on behalf of the department in admissions, advising, comprehensive examinations, committee formation, and progress monitoring.

Doctoral Information System

The Office of Student Services maintains the official file that monitors the progress of each doctoral student. Upon completion of a milestone, students’ advisory committee chair or dissertation committee chair (or, in the absence of a chair, the PhD program coordinator) shall notify the Office of Student Services in writing that the milestone has been completed. Copies will be sent to students, all committee members, and the PhD program coordinator for the major area.

Teaching/Research Activity

All doctoral students are required to participate in research and teaching activities as an integral part of this doctoral program. In order to participate in teaching-related activities that require oral communication with students in spoken English, international students for whom English is a second language must take the Test of Spoken English (TSE), the SPEAK, or the Foreign Service Institute (FSI) Oral Interview and obtain a minimum score of 50 on the TSE or SPEAK, or 17 (out of 25) on the FSI interview. Students who fail to satisfy this requirement will not be able to teach until it is satisfied.

Our Strength: Our Program

Our world-class Accounting program is a major strength of the Rotman School. Faculty members in the Accounting area come from universities such as Yale, Wharton, New York University and Kellogg, and specialize in everything from financial statement analysis to auditing to securities valuation. Explore all of the elements that make our program a success; our incredible faculty, dedicated students and cutting-edge research.

Strengths of the Program

The PhD Program in Accounting at the Rotman School is designed to prepare students for academic careers in accounting at leading research-oriented universities. Students benefit from rigorous training, close interaction with faculty, a fully funded program, and our exceptional placement record. The Financial Times ranks the Rotman School in the top 20 for faculty and research.

Learn more about how to enrol in the program

Admission to the Accounting PhD Program

Accomplished graduate students with an undergraduate, Masters or MBA in Accounting, Economics, Finance, quantitative methods, or related fields represent our ideal recruits. Find out what makes a successful applicant to the PhD program, Accounting.

Accounting courses offered in the PhD program

PhD Courses

Accounting research requires a mastery of economics, econometrics, finance and, to a lesser extent, other related fields in business administration. Take a moment to read a listing (with descriptions) of the courses offered through the PhD program in Accounting.

Program Structure and Requirements

The PhD in Accounting is a strenuous academic program that provides effective training for a productive academic career. The doctoral program includes required courses, a research project, comprehensive examinations and a final dissertation.

Current PhD Students

Meet the doctoral students who help make Rotman a leader in the study of Accounting, and are part of the reason that Rotman has one of the top 10 PhD programs in the world.

Meet the Rotman Accounting faculty.

Learn more about faculty working in accounting

Faculty by Research Focus

As a PhD student you will work closely with faculty that share your research interests, are working on similar areas, or can provide a new perspective. Here find out what our faculty members are currently working on.

Grads and where they ended up after they completed the PhD program

Where are They Now?

The Rotman School is ranked in the top 10 in the world for its PhD program, and one of the key reasons is the quality of our students. Graduates from the Rotman PhD program in Accounting have gone on to work and research at some of the world's best business schools. Take a few moments to learn what our graduates since 2001 have accomplished.

Contact Us Have questions about the PhD in Accounting?

Phd coordinator.

Baohua Xin Associate Professor of Accounting E-mail: [email protected]

Faculty - Ole-Kristian Hope - Leading the World in Accounting

Ole-Kristian Hope is the Deloitte Professor of Accounting

Accounting Professor Partha Mohanram

Professor Mohanram is the CGA Ontario professor of financial accounting

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The Rotman School of Management is accredited by the Association to Advance Collegiate Schools of Business (AASCB)

2024-2025 Catalog

Doctoral degrees.

The University of Idaho awards the degree of Doctor of Philosophy in recognition of high achievement in scholarly and research activity. The degree of Doctor of Education is granted for high scholarly attainment and in recognition of the completion of academic preparation for professional practice. See the "Ph.D. and Ed.D. Procedures" tab for more details. The Doctor of Athletic Training is offered through the College of Education and the Department of Movement Sciences (see the "DAT Procedures" tab for more details).

The major professor and program offering a particular doctoral program indicate the general philosophy of the degree program, the objectives of courses and seminars, the research specialties available, and requirements unique to the department. Admission to the doctoral program is granted only to those who have a recognized potential for completing the degree.

Requirements for Doctoral Degrees

Credit requirements.

For the Ph.D. and Ed.D., a minimum of 78 credits beyond the bachelor's degree is required.; At least 52 credits must be at the 500 level or above and at least 33 of the 78 credits must be in courses other than 600 (Doctoral Research and Dissertation). A maximum of 45 research credits in 600 (Doctoral Research and Dissertation) including 6 credits of 599 (Non-thesis Research) or 500 (Master's Research and Thesis) may be in the 45 research credits used toward the degree. For the D.A.T., a minimum of 66 credits is required and follows a prescribed set of courses set by the program.

Courses numbered below 300 may not be used to fulfill the requirements for a doctoral degree; courses numbered 300-399 may be used only in supporting areas and are not to be used to make up deficiencies. Individual programs may require additional course work. Applicants having a doctoral degree may obtain a second doctoral degree subject to the approval of the Graduate Council. The Graduate Council will establish the requirements for the second degree.

Credit Limitations for Transfer, Correspondence Study, and Non-degree

For the Ph.D. and Ed.D. degrees, a student must complete at least 39 of the 78 required credits at the University of Idaho (U of I) while matriculated in the College of Graduate Studies. Credits can be transferred to U of I with the consent of the student's major professor, the committee (if required by the program), the program's administrator, and the dean of the College of Graduate Studies. Credits can be transferred only if the institution from which the credits are being transferred has a graduate program in the course's discipline. All credits used toward graduate degrees must be from regionally accredited American institutions or from non-US institutions recognized by the appropriate authorities in their respective countries. Transfer credits are subject to all other College of Graduate Studies rules and regulations. Correspondence study courses may be applied to the degree only with the prior written approval of the College of Graduate Studies. Courses used toward an undergraduate degree, professional development courses, and courses on a professional development transcript are not available to be used toward a doctoral degree.

Time Limits

Of the credits submitted to satisfy the requirements for a Ph.D. or Ed.D. degree, a maximum of 30 may be more than eight years old when the degree is conferred, provided the student's committee and program administrator determine that the student has kept current in the subjects concerned. Graduation must occur no later than five years after the date on which the candidate passed their preliminary or general examination. These time limitations can be extended only on recommendation of the committee and approval by the Graduate Council.

Awarding Doctoral Degrees to Members of the Faculty

Regulations are outlined in Section 4920 of the Faculty-Staff Handbook.

Particular Requirements for the Ed.D. Degree

A period of professional practice is required for the Doctor of Education degree; the period involved is determined by the student's supervisory committee. While the Ed.D. is a College of Education degree, you should consult with the departments in the College of Education to learn of specific emphasis requirements.

Procedures for Doctor of Philosophy and Doctor of Education Degrees

Appointment of major professor and committee.

Refer to " Appointment of Major Professor and Committee for All Degree Seeking Graduate Students " in the preceding General Graduate Regulations section. In addition, a doctoral supervisory committee consists of at least four people: the major professor as chair and at least one additional UI faculty member from the program, the balance of the committee may be made up of faculty members from a minor or supporting area, and faculty members from a discipline outside the major. If the committee has a co-chair, the minimum number of committee members is five.

Qualifying Examination

The qualifying examination is a program option and serves to assess the background of the student in both the major and supporting fields and to provide partially the basis for preparation of the student's study program. A particular program may or may not require a master's degree as a prerequisite for the qualifying evaluation. As soon as the program's qualifications are met, a supervisory committee is appointed.

Preparation of Study Plan

Refer to " Preparation and Submission of Study Plan " in the preceding General Graduate Regulations section.

Preliminary Examination for Ph.D. Degree

The preliminary examination should be scheduled only after the student has completed the majority of the courses on their study plan. The student is required to be registered during the semester the preliminary examination is taken. The student's committee certifies to the College of Graduate Studies the results of the preliminary examination and if passed, the student is advanced to candidacy. Graduation must occur no later than five years after the date on which the candidate passed their examination. If the preliminary examination is failed, it may be repeated only once; the repeat examination must be taken within a period of not less than three months or more than one year following the first attempt. If a student fails the preliminary examination a second time, or the program does not allow the student to repeat the examination after the first failure or the student does not retake the examination within one year, the student is automatically moved to unclassified enrollment status and is no longer in the degree program.

General Examination for Ed.D . Degree

When the student approaches the end of their course work, has completed the professional experience requirement, and has outlined the dissertation subject in detail, the supervisory committee approves the holding of the general examination. The student is required to be registered during the semester the general examination is taken. The examination is both written and oral and is intended to assess progress toward degree objectives. The student's committee certifies to the College of Graduate Studies the results of the general examination and if passed, the student is advanced to candidacy. Graduation must occur no later than five years after the date on which the candidate passed their examination. If the general examination is failed, it may be repeated only once; the repeat examination must be taken within a period of not less than three months or more than one year following the first attempt. If a student fails the general examination a second time, or the program does not allow the student to repeat the examination after the first failure or the student does not retake the examination within one year, the student is automatically moved to unclassified status and is no longer in the degree program.

See the General Graduate Regulations section regarding application for advanced degree, registration requirements, final defense and dissertation requirements.

Procedures for Doctor of Athletic Training

The culminating clinical project.

Students enrolled in the Doctor of Athletic Training (D.A.T.) will engage in research projects during the curricular phase of the program. These project(s) will lead to at least two publication ready manuscripts, and all students must meet professional authorship requirements (regardless of order). See the Department of Movement Sciences and Doctor of Athletic Training webpages for more information.

The Team (Committee)

All D.A.T. project team committees will have at least four committee members: two members of the athletic training faculty (all with graduate faculty status), the student's attending clinician (who is the student's on-site mentor during the student's residency), and an expert in the student's chosen area of clinical research. The athletic training faculty members will always chair the CCP, provide research guidance, and serve as the experts in the development of advanced practice in Athletic Training. A situation may arise in which one or both of the members of the committee that are outside of the AT program faculty may have a degree less than that of which the student is seeking; however, the intent of the third and fourth D.A.T. committee membership is to provide outside validation of the student's progress toward advanced practice and clinical utility of action research studies.

Culminating Clinical Project Hours

These dissertation hours may be used in instances when the CCP has not been successfully completed and the curricular phase of program has been completed.

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Doctoral thesis.

If you are interested in writing a doctoral thesis with us, please get in touch with Univ.-Prof. Dr. Marc Steffen Rapp .

You may find the relevant regulations of Philipps-Universität concerning doctoral studies here .

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Accounting and MIS Department

College of business & economics.

Physical Address: 875 Campus Drive J.A. Albertson Building

Mailing Address: College of Business & Economics University of Idaho 875 Perimeter Drive MS 3161 Moscow, ID 83844-3161

Phone: 208-885-6478

Fax: 208-885-5087

Email: [email protected]

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Phone: 208-885-6453

Fax: 208-885-6296

Email: [email protected]

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Phone: 208-885-6289

Fax: 208-885-5347

Email: [email protected]

Undergraduate Advising

ALB 304 - 305

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Earn your accounting bachelor’s or master’s from one of the best accounting programs.

Get a great job: network and join Vandals already working at Deloitte, KPMG, Moss Adams, Eide Bailly, CliftonLarsonAllen, or major Northwest companies like Amazon, Boeing, Simplot, Intel, Starbucks, Hecla Mining, Albertson’s, Micron, and Idaho Power.
95 percent of accounting graduate students and 75 percent of accounting undergraduate students have a job at graduation. ( Based on reported data from the past 10 years )
The average starting salary of an accounting graduate is $46,111. For a master’s student, it’s $54,555.

The University of Idaho College of Business and Economics and Department of Accounting and Management Information Systems are accredited members of AACSB International (AACSB). We’re one of only 187 schools in the world accredited by AACSB for both our college and our accounting program.

Western Regional Graduate Program (WRGP)

Students who are residents in WICHE member states* may be allowed to enroll in University of Idaho Master’s of Accountancy program and pay Idaho resident tuition rates . For more information, visit the FAQ page for the WRGP program .

* WICHE member states include Alaska, Arizona, California, Colorado, the Commonwealth of the Northern Mariana Islands, Guam, Hawaii, Idaho, Montana, Nevada, New Mexico, North Dakota, Oregon, South Dakota, Utah, Washington, and Wyoming.

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Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion. Williams, Brian (University of Oregon, 2016-02-23) In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion.
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Theses/Dissertations from 2009. PDF. Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions, Ann C. Dzuranin. PDF. Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach, Christopher Robert Jones.
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An integrated framework of environmental management accounting practices to promote greener gold mining in Zimbabwe. Nyakuwanika, Moses (2022-03-10) Although the Zimbabwean gold mining industry has been praised for its positive contributions to economic growth, it has also come under fire for harming local communities through forced evictions ...
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The Accounting & Management Unit, Harvard Business School in partial fulfillment of the requirements for the degree of Doctor of Business and Administrtation ... I sincerely thank my dissertation committee: Paul Healy (co-chair), Krishna Palepu (co-chair), George Serafeim, and Rodrigo Verdi. They have been so generous with their time and
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WAGE DISPARITY IN THE ACCOUNTING PROFESSION AND INFORMATION QUALITY, Russell Williamson. Theses/Dissertations from 2018 PDF. CFO CHARACTERISTICS, MARKET REACTION, AND SUBSEQUENT PERFORMANCE, Xinlei Zhao. Theses/Dissertations from 2017 PDF. The Effect of Control Source and Control Framing on Employee Effort, Pinky Rusli. PDF
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The doctoral program in Accounting and Management, which falls under the PhD in Business Administration, focuses on understanding the role of information and measurement systems for: allocating resources among firms in the economy and between departments or divisions of individual firms; rewarding and monitoring the performance of managers; formulating, executing and evaluating strategy by ...
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Finally, the thesis concludes that it is the supply chain that organises today's neoliberal capitalism; and it is management accounting that unites both human and non-human actors within such supply chains, despite that form of management accounting being ambiguous. The thesis comprises the introduction, these four essays, and the conclusion.
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1 Accounting Group: Selected Doctoral Theses "Auditors' Role in Fair Value Monitoring: Evidence from Security-Level Data" Author: Natalie Berfeld (2021) Committee: Nemit Shroff (co-chair), Joseph Weber (co-chair), Andrew Sutherland, Rodrigo Verdi Abstract: I study the role of the audit firm as monitor of its clients' fair value (FV) measurements.
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The gap in management accounting skills required by venture capital providers and those possessed by small and medium enterprises in the craft industry Shaku, Mmudi David ( 2011-02 ) SMEs are considered as the best possible vehicle to reduce the unemployment rate and increase economic participation in the country, specifically for ...
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PDF the role of management accounting in new public management reforms
The Role of Management Accounting in New Public Management Reforms Implications in a Socio-Political Health Care Context. Margit Malmmose PhD dissertation Submitted to Business and Social Sciences, Aarhus University in partial fulfillment of the PhD degree in Economics and Business Thesis advisor: Falconer Mitchell September, 2012
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Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India, Vikram G. Desai. Theses/Dissertations from 2005 PDF. Accounting Disclosure At The Organization-society Interface: A Meta-theory And Empirical Evidence, Jennifer Ching-Kuan Chen. PDF
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Dissertations from 2004. PDF. The effect of program commitment on the degree of participative congruence and managerial performance in a budgeting setting, Kevin T. Breaux. PDF. Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management, William Meriwether VanDenburgh. PDF.
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useful management information leading to organisational successes. This study examines the usage of management accounting practices in these hospitals and attempts to develop a management accounting framework that would effectively facilitate the implementation of service quality initiatives pursued. Structured
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Approaches to digital learning and authentic assessment in accounting education. Janse van Rensburg, Elsie Cecilia (University of Pretoria, 2022) This thesis reports on the use of various approaches to authentic assessment and learning, enabled by digital technologies, in an undergraduate competency-based accounting course, for the purpose of ...
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Major fields are offered in accounting, finance, management information systems, management & leadership, marketing, and supply chain management. ... Candidates will defend the dissertation at an open meeting. The PhD program coordinator of the major field will distribute abstracts of the dissertation to all faculty members in the college two ...
Accounting
The PhD Program in Accounting at the Rotman School is designed to prepare students for academic careers in accounting at leading research-oriented universities. Students benefit from rigorous training, close interaction with faculty, a fully funded program, and our exceptional placement record. The Financial Times ranks the Rotman School in the ...
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Doctoral Degrees < University of Idaho
A maximum of 45 research credits in 600 (Doctoral Research and Dissertation) including 6 credits of 599 (Non-thesis Research) or 500 (Master's Research and Thesis) may be in the 45 research credits used toward the degree. For the D.A.T., a minimum of 66 credits is required and follows a prescribed set of courses set by the program.
Doctoral Thesis
Your Way to a PhD with us Impact Media ... Controlling / The MARG | Management Accounting Research Group Fachbereichs-Navigation. Controlling / The MARG | Management Accounting Research Group schließen ; Zurück; Startseite ; Breadcrumb-Navigation. Home; School of Business and Economics ... If you are interested in writing a doctoral thesis ...
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Phd Thesis in Management Accounting - Free download as PDF File (.pdf), Text File (.txt) or read online for free. Scribd is the world's largest social reading and publishing site.
Online Master's and Doctoral Programs
To get your questions answered, reach out to the College of Graduate Studies by email or by phone at 208-885-2647, or request additional information today. The University of Idaho's College of Graduate Studies offers online master's and doctoral degrees using a convenient and flexible format.
Accounting and MIS Department
The average starting salary of an accounting graduate is $46,111. For a master's student, it's $54,555. The University of Idaho College of Business and Economics and Department of Accounting and Management Information Systems are accredited members of AACSB International (AACSB). We're one of only 187 schools in the world accredited by ...