Offered by the Department of Accounting and Information Systems of Rutgers Business School, this program prepares students for scholarly research and teaching. The department includes a number of world renowned scholars and is the home of the Rutgers Accounting Web - one of the oldest and largest accounting Internet sites in the world.
Characteristics of students most likely to be admitted:
- Some knowledge of accounting and a strong academic preparation.
Course work, the qualifying examination, and the dissertation
Additional enrollments may be required:
- Students are sometimes required to enroll in non-degree courses to improve their English or their writing. They may also need to enroll in the non-degree course Teacher Training Seminar as part of their preparation for teaching. These enrollments require payment of tuition, but they do not count towards the 72 credits required for the degree.
- Students must enroll in 26:010:689 every semester until they have defended a dissertation proposal. This registration requires their attendance in the Accounting and Information Systems department’s weekly Rutgers Accounting Research Forum. A grade is given, but the enrollment is for zero credits and no tuition is charged. Even after they have defended a proposal, students are expected to attend the weekly Rutgers Accounting and Information Systems Research Forum. Applicants and potential applicants are also welcome.
During the first two years, students are expected to take at least three courses for degree credit each semester. They should then take the qualifying examination in May at the end of their second academic year. The last two years of the program should be devoted primarily to completing the dissertation, though they may be advised to take some additional courses. For more details concerning rules and requirements that apply to all RBS doctoral students, see Policies and Procedures.
Most doctoral students in accounting either investigate financial or managerial accounting, using methods from economics and econometrics, or investigate the behavior of auditors and other accountants using methods from statistics, psychology, or sociology. Other minors, including information systems and ethics, are also encouraged. Students can also major in accounting information systems, with a minor in accounting.
Methodology requirement (4 courses)
All students must take these four courses:
- 26:223:552 Microeconomic Theory
- 26:223:554 Econometrics - Cross Sectional
- 26:711:561 Introduction to Mathematical Economics
- 16:960:580 Basic Probability & Statistics is recommended, or equivalent probability course.
Major (5 courses)
- 26:010:651 Accounting Theory I: Theory of Corporate Disclosures, Control, and Governance
- 26:010:652 Accounting Theory II: Empirical Analysis of Financial Reporting
- 26:010:653 Current Topics in Auditing
- 26:010:680 Accounting Theory III: Advanced Topics in Capital Markets and Information
- 26:010:685 Survey of AIS Research
Minor (3 courses):
The minor may include additional methodology courses or substantive courses from fields such as economics, psychology or information systems. Students are usually expected to include 26:390:572 Corporate Finance in their minor. The department recommends the following as possible minor courses:
- 26:198:644 Data Mining
- 26:390:685 Floating Finance Research Seminar
- 16:642:550 Linear Algebra & Applications
- 26:711:563 Stochastic Calculus for Finance
- 26:711:564 Optimization Models in Finance
- 26:960:576 Financial Time Series
- 26:960:580 Stochastic Processes
First early research requirement (equivalent to one course): Write a paper (usually a literature review) with a faculty member, to be presented to the department during the fall semester.
Second early research requirement (equivalent to one course): Write a paper (ideally a dissertation proposal) with a faculty member, to be presented to the department during the fall semester.
Preparation to teach: Students who enter the program with financial support may need to be ready to teach an undergraduate course in their specialty in order to be sure of having an employment opportunity from RBS during the Summer. Those who do not already have teaching experience may want to consider the non-degree course in Teacher Training Seminar that is offered each spring semester.
Other rules and requirements: For details of rules and requirements that apply to all doctoral students in RBS, see Policies and Procedures.
26:010:651 - Accounting Theory I
Spring 2006 and every second spring thereafter.
Analysis of selected major concepts and issues in financial accounting theory and practice and their managerial implications. Topics include methodological issues.
- Fall 2017 syllabus by Professor Suresh Govindaraj
26:010:652 - Accounting Theory II
Fall 2005 and every second fall thereafter.
Topics include activity-based costing and management, agency theory, budgetary control systems, behavioral research in management accounting, compensation and incentive systems, efficiency and productivity measurement, decentralized performance evaluation systems, and quality control and measurement issues.
- Fall 2017 syllabus by Carolyn Levine & Feng Gao
26:010:653 - Current Topics in Auditing
Fall 2006 and every second fall thereafter.
Advanced review of auditing literature covering both internal and external auditing. Topics include development of modern auditing theory, disclosure problems, principles of managerial control, and operational auditing.
- Spring 2017 syllabus by Professor Miklos Vasarhelyi
26:010:666 - Accountants' Judgment and Decision Making
Theoretical and methodological issues in behavioral research in accounting. Attention is devoted both to individual factors, such as memory, knowledge, and expertise, and to contextual features of accounting decision making, such as accountability, the review process, and information characteristics.
26:010:680 - Accounting Theory III
Spring 2007 and every second spring thereafter.
Discussion and review of selected topics in accounting research implementation, and empirical testing in major fields of accounting.
- Spring 2017 syllabus by Professor Bikki Jaggi
26:010:685 - Special Topics in Accounting
Topic: Business Ethics Seminar
- Fall 2013 syllabus by Professor Danielle Warren
Topic: Survey of Accounting Information Systems Research
- Spring 2017 syllabus by Professor Miklos Vasarhelyi
Topic: Theory of Evidence
- Spring 2017 syllabus by Professor Glenn Shafer
Topic: Decoding of Textual Corporate Communication
- Fall 2017 syllabus by Kevin Moffit
- 26:010:686 First Early Research Seminar in Accounting
- 26:010:687 Second Early Research Seminar in Accounting
- 26:010:688 Independent Study in Accounting
- 26:010:689 Rutgers Accounting Research Forum
- 26:010:799 Dissertation Research in Accounting
Please note: Links to recent syllabi are provided where possible. In some cases, the link goes to the web site for the individual faculty member, where the syllabus is maintained. In other cases, the link allows you to download the syllabus. Other syllabi are available in the Program Office.
These syllabi are provided as information to potential applicants. They should also help current students make their individual study plans. But they are subject to change. Students should not buy books or make other plans related to a course until they have confirmed with the instructor that they have an up-to-date syllabus for the semester in which they are taking the course.