PhD Accounting

The mark of highest achievement in accounting scholarship.

The LSU Department of Accounting PhD Program is designed to produce scholars who will conduct top-tier, original research that contributes significantly to accounting discipline knowledge. By the completion of the program, students are expected to demonstrate an in-depth understanding of the theoretical, conceptual, and research foundations of accounting. While teaching is an integral part of an academic position in accounting and is required by students in the program, the primary focus of the Accounting PhD Program is the acquisition of research skills. The combined experiences achieved through the PhD Program are designed to prepare the student to be a researcher, teacher, and colleague at the university level. 

Our Research Areas

  • Accounting information systems
  • Assessment
  • Audit regulation
  • Audit quality
  • Behavioral accounting and professional issues
  • Capital markets
  • Corporate governance
  • Corporate social responsibility
  • Economic consequences of accounting regulation and disclosures
  • Empirical auditing
  • Ethics
  • Financial accounting and reporting
  • Financial reporting by financial institutions
  • Fraud
  • Internal auditing
  • Judgment and decision making, specifically as they relate to the audit profession
  • Risk management
  • Taxes

 

Program Details 

Our focus is to develop accounting scholars who are proficient and motivated to succeed in accounting academics. The program is designed to be completed in four years; students are given an opportunity to teach before graduation. In addition to graduate assistantships, we also offer support for students to attend doctoral consortiums and present papers at national and regional conferences providing opportunities for scholarly development, networking, and recruitment.

Faculty see the role of mentor as essential and are vested in spending time with these students to mentor and help develop their research and teaching practices. Doctoral students are encouraged to collaborate with faculty on research projects during and after the program. Interactions among PhD students bolster the department’s collegial, mentoring environment.

The Department of Accounting PhD Program is designed to be a year-round program of study for full-time students. Individuals can expect to spend two years working on coursework and two years or more completing a dissertation. Students must also pass a qualifying exam upon completing the required coursework. Coursework consists of advanced classes in economics, finance, and accounting. Overall, the program usually requires four years to finish. Doctoral education is a collaborative process. Students should expect to work with fellow doctoral students in accounting and other disciplines as well as with faculty. 

Our research-active faculty expose students to modern accounting research, emphasizing auditing, corporate governance, and tax. LSU has an ample number of accounting-related databases as sources for research and analysis, as well as statistical tools and considerable training in areas such as econometrics. The Department of Accounting has an active research workshop series with presentations by some of the best-known researchers in accounting academics.

First Year

Fall

Course  Hours
ACCT 7021 — Accounting Theory 3
ACCT 9001 — Accounting Research I 3
ECON 7610 — Math for Economists 3
ECON 7629 — Applied Econometrics 3

 

Spring

Course Hours
ACCT 7900 — Independent Study - Python Project 3
ACCT 9002 — Accounting Research II 3
ACCT 9005  — Special Topics in Accounting 3
EXST 7003 — Statistical Inference I 4

 

Summer

Course Hours
ACCT 8900 — 1st Year Summer Paper 6
A complete research paper is due in mid-August (TBA). 
  

 

Second Year

Fall

Course Hours
ACCT 8900 — 1st year Summer Paper 3
ACCT 9003 — Accounting Research III 3
ECON 7630 — Econometric Methods - I 3
FIN 7719 — Advanced Financial Management 3
FIN 7720 — Corporate Finance I 3

 

Spring

Course Hours
ACCT 9004 — Accounting Research IV 3
ECON 7631 — Econometric Methods - II 3
FIN 7750 — Corp Finance II 3

 

Summer

Course Hours
ACCT 8901 — 2nd Year Summer Paper 6
Comprehensive Exams  
A complete research paper is due in mid-August (TBA).   

 

Third Year

Fall

Course Hours
ACCT 8901 — 2nd Year Summer Paper 3
ACCT 9000 — Dissertation 3
ECON 7632 — Econometric Methods III 3

 

Spring

Course Hours
ACCT 9000 — Dissertation 9

 

Summer

Course Hours
Acct 9000 — Dissertation 6

 

Fourth Year

Fall

Course Hours
ACCT 9000 — Dissertation 9

 

Spring

Course Hours
ACCT 9000 — Dissertation 9

 

Summer

Course Hours
ACCT 9000 — Dissertation 6

 

Total: 109 Hours 

We also offer a spring admission option which allows you to take some of the coursework in the spring semester (ACCT 7021, ACCT 7900, and EXST 7003), and conduct an assigned research project in the summer semester (ACCT 8900 - 6 credit hours). Total credit hours are 115.

Requirements

Due to the time, effort, and resources required by both faculty and students to pursue a PhD, attention is given to assessing an applicant's potential for successfully completing the program. Most successful PhD applicants at LSU have satisfied the following requirements:

  • Admission to the Pinkie Gordon Lane Graduate School
  • An acceptable GMAT score
  • A minimum GPA of 3.4 in the most recently completed 60 hours of work
  • Three letters of recommendation: Strong recommendations from individuals who have had the opportunity to observe the applicant's interest, ability, and commitment to a career of scholarship
  • Statement of Purpose and writing sample

We strongly encourage applicants to have at least an undergraduate or a graduate degree in accounting.

In addition, because entering a doctoral program typically requires relocation, potential students are often brought to campus for a further interview to ensure compatibility with the faculty, university, and community.

Application Deadlines

The deadline for submitting an application for consideration into the PhD Program for Fall admission is December 31, however we will still consider applications submitted after this date until April 15 for international students and June 30 for domestic students. For Spring admissions, the deadline for international students is October 1 and for domestic students is November 15.

You must apply through the Pinkie Gordon Lane Graduate School. Please have all application materials sent to the following address:

Pinkie Gordon Lane Graduate School
Louisiana State University
114 West David Boyd Hall
Baton Rouge, Louisiana 70803

Graduate assistantships are typically awarded for four years and include a tuition waiver. Assistantship duties may include teaching, teaching assistance, or research assistance for a faculty member. Working with faculty members on research projects is strongly encouraged. Assistantship assignments require 20 hours of work per week. The annual assistantship is $36,000 per year, with performance adjustments.

 

Aerial view

Beyond the PhD

Our alumni enjoy successful careers in academia. Institutions that employ our graduates:

  • California State University
  • Florida International University
  • Hong Kong Polytechnic University
  • Illinois State University
  • Lehigh University
  • Rutgers University
  • Southern University
  • University of Colorado
  • University of Memphis
  • University of New Orleans
  • University of North Texas
Aerial viewStudents work as team in conference room

 

 

Ken Reichelt presents at orientation.

Faculty Feature

Ken Reichelt
Professor & Director of Graduate Studies - PhD Program

Around the globe, many regulatory agencies have implemented mandatory audit firm rotation. Research by Professor Ken Reichelt brings into question such a mandate. This is just one area that Reichelt explores in his financial accounting and empirical auditing research. Reichelt has earned many awards, including the Ernst and Young Alumni Distinguished Professor, KPMG Research Recognition Award, and the Vincent C. Brenner Endowed Faculty Research Award. In addition to teaching and research responsibilities, Reichelt oversees the department’s PhD program operations.


MEET MORE ACCOUNTING FACULTY

 

Contact Us

PhD Program Contact

Kenneth J. Reichelt
2821 Business Education Complex North
225-578-6233 
reichelt@lsu.edu 

PINKIE GORDON LANE GRADUATE SCHOOL

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