This document provides a basic overview of the PhD in Business Administration with an area of emphasis in Accounting (PhD in Accounting) at the J. M. Tull School of Accounting at the University of Georgia. Additional information about the program is available on the PhD home page of the Terry College of Business and by clicking frequently asked questions.

We typically admit two students each year. Successful applicants exhibit high levels of motivation, quantitative skills, communication skills, and institutional knowledge of accounting. We consider GMAT (Graduate Management Admissions Test) scores, undergraduate and masters’ degree institutions’ rigor and respective GPAs, and relevant work experience. Most successful applicants score above 710 on the GMAT. In addition to the overall score, we look for balance between the verbal and quantitative components of the GMAT. All applicants from countries where the official language is not English must also submit an official TOEFL score that is not more than two years old. (This includes applicants with a prior degree from a U.S. school.) To be considered for admission to the doctoral program in accounting, an applicant must have an TOEFL iBT Speak score of at least 26.

Development of research skills is continually emphasized throughout the program, and joint research with faculty is encouraged and fostered in a highly collegial environment. Research in the J. M. Tull School of Accounting focuses on issues of importance to the accounting and business community, such as the impact of accounting information on capital markets and on the behavior of decision-makers within firms. The School of Accounting runs weekly workshops in which Tull School faculty and faculty from other schools present their current research. PhD students are expected to attend and actively participate in these workshops.

The program takes four or five years to complete, and a daily presence on campus is necessary for adequate interaction with faculty, fellow students, and visiting scholars. The first two years are devoted to course work, which is described in detail in the link for PhD course work. At the completion of course work, students are expected to pass both written and oral comprehensive exams to evidence their readiness to conduct research. Subsequent years are devoted to developing and defending a dissertation, and conducting joint research with faculty. Most dissertations address topics in empirical financial accounting, empirical tax accounting, or behavioral or empirical audit research. Students interview for faculty positions in their final year of the program. Recent graduates from our program are now faculty members at Michigan State University, the University of Tennessee, Texas A&M University, and the University of Notre Dame.

All PhD applicants are automatically considered for financial aid, and generally, all resident PhD students in good standing receive financial aid, derived from a combination of University of Georgia, Terry College of Business, and Tull School of Accounting sources. Financial support is guaranteed for four years for students in good academic standing. Fifth-year support is decided on a case by case basis. Students who are not on a graduate school assistantship teach at least one section of an undergraduate accounting class section per year and are assigned as a faculty research assistant in their non-teaching semesters. Students receive a tuition waiver, but are responsible for certain fees. Details are available at the Bursar’s Office.

The goal of the PhD program in accounting is to develop the next generation of accounting scholars, capable of pursuing academic careers at leading research-oriented universities. Students spend four or more years reading, thinking about and conducting accounting research. To gain an appreciation for what this means, it is a good idea to start reading this literature. Relevant journals include Accounting Horizons, The Accounting Review, Auditing: A Journal of Practice and Theory, The Journal of Accounting and Economics, The Journal of Accounting Research and the Journal of the American Taxation Association. Accounting Horizons is less technically oriented and will be more accessible to you at this early stage in your academic career. These journals are available at the university library most convenient to you.

If you feel that there would be a good fit between our doctoral program and your personal qualifications, please proceed to the Terry College PhD website and follow all instructions for applicants. On behalf of the faculty, I thank you again for your interest in our doctoral program. We hope to hear from you soon!

Jennifer J. Gaver
PhD Program Coordinator
J. M. Tull School of Accounting
email