Program Overview

If you’re considering an Accounting PhD, you will appreciate these core elements that helped our program to be ranked No.12 by Public Accounting Report.

  • Diverse and invigorating mix of talent. Our students come from a variety of backgrounds and are highly motivated. Recently, our doctoral candidates have received both the Deloitte Foundation Fellowship and the American Accounting Association/Grant Thornton Doctoral Dissertation Award for Innovation in Accounting Education.
  • Collaborative and supportive atmosphere. Students collaborate with faculty members on all phases of the research process—from idea generation and study design to data analysis and writing—while seasoned students offer guidance and mutual support.
  • Research-active faculty. Our program includes a large set of active researchers, from energetic junior scholars to accomplished senior professors. Five of our senior faculty members are listed among the top 5% of most productive accounting researchers over the past 50 years.


The quality of our program is proven by the placement of our students. During the last five years, graduating PhD students have taken tenure-track positions at some of the most respected universities in the world.

  • Mike Ricci, University of Florida (graduated May 2017)
  • Anne Ehinger, Indiana University at Indianapolis (graduated May 2017)
  • Ashley Austin, University of Richmond (graduated May 2016)
  • Lisa Hinson, University of Florida (graduated May 2016)
  • Steven Utke, University of Connecticut (graduated May 2015)
  • Emily Griffith, University of Wisconsin (graduated May 2014)
  • Wayne Nesbitt, Michigan State University (graduated May 2014)
  • David Koo, University of Illinois (graduated May 2013)
  • Ann Backof, University of Virginia (graduated May 2012)
  • Julia Yu, Nanyang Technical University (graduated May 2011)
  • Mary Im, University of Alabama at Birmingham (graduated May 2011)
  • Jeremy Griffin, Notre Dame University (graduated May 2010)


Our program offers three concentrations to choose from:

  Financial Accounting Taxation Auditing
For those interested in: How accounting information is used by investors, creditors, analysts, and other decision makers. How tax policy affects economic incentives. The audit process, auditor independence, audit compliance, or auditing biases.
Research Approach Accounting researchers at Georgia use archival methods to address questions in financial accounting and taxation. Archival methods use statistical analysis of historical data (for example, accounting results, tax data, stock prices) to examine research questions that are inspired by economic theory. Accounting researchers at Georgia use experimental methods to address questions in auditing. Experimental methods use controlled experiments with human subjects to examine research questions that are inspired by theories from psychology.
Faculty Experts


Students arrive four weeks prior to the start of fall semester to take:

  • SAS Bootcamp
  • ACCT 9120 Capital Markets Research I (continues through the fall semester)
  • ECON 8000 Math for Economists

Students take three accounting seminars during their first two years.

Additional coursework depends on the area of concentration.

Students concentrating in financial accounting or taxation take these courses in addition to the accounting seminars and electives that bring the course load to 12 hours in the spring and fall semesters and 9 hours in the summer semester.

  Fall Semester Spring Semester Summer Semester
Year 1
Year 2
  • ACCT 9000 Directed Study
  • Written Comprehensive Examinations
Year 3  

Students concentrating in auditing take these courses:

  Fall Semester Spring Semester Summer Semester
Year 1
  • STAT 6210 Introduction to Statistics or ECON 8070 Statistics
  • ECON 8010 Microeconomic Theory
  • ERSH 8310 Statistical Methods in Education
  • GRSC 7770 Graduate Teaching Seminar
  • STAT 6620 Introduction to Statistics II
    ERSH 8320 Applied Correlation/Regression
  • ECON 8080 Introduction to Econometrics
  • PSYC 6100 Cognitive Psychology
  • FINA 5990 Research Methods
  • PSYC 6440 Experimental Design in Psychology
  • STAT 6360 SAS Programming
Year 2
  • PSYC 8240 Judgment/Decision Making
  • ERSH 8610 Educational Measurement Theory
  • PSYC 8210 Cognitive Theories and Models or PSYC 6200 Advanced Social Psychology
  • MGMT 9610 Introduction to Structural Equation Modeling or ERSH 7750 Structural Equation Modeling
  • MARK 9650 Applied Multivariate Analysis
  • STAT 9290 Nonparametric Statistics
  • PSYC 8210 Cognitive Theories and Models or PSYC 6200 Advanced Social Psychology
  • ACCT 9000 Doctoral Research
  • Written Comprehensive Examinations
Year 3