Future Scholars

Duke's Accounting PhD program prepares doctoral students for faculty positions at leading universities. We aim to produce great scholars and educators. We prepare our PhD students by providing a solid foundation in the theoretical and empirical tools of accounting research. Each student's training is personalized to his or her background and research interests.

PHD Program

Accounting involves the creation and use of information within and outside organizations. Accounting research investigates questions about how information is gathered, organized and used by individuals and by markets, and encompasses managerial accounting issues, assurance (auditing) issues, taxation issues and financial accounting/reporting issues.

The Ph.D. program in accounting is designed to prepare students for careers in research and teaching at leading academic institutions. Training consists of coursework, research seminars, and individual, original research including a thesis. Our goal is not only to provide doctoral candidates with skills and tools for conducting scholarly research, but also to impress on students the desire and ability to think conceptually, carefully and creatively about accounting issues.

Fuqua’s Ph.D. program in accounting is special in two respects.  First, our accounting faculty span the analytical paradigm (which seeks to model one or more phenomena in a stylized setting) and the empirical-archival paradigm (which relies primarily on historical data and statistical techniques). This combination facilitates positive spillovers. Analytically inclined students will be exposed to empirical-archival evidence that can motivate the modeling of important phenomena.  Empirically inclined students will be exposed to the process of developing rigorous and economically grounded predictions. Second, we emphasize collaborative work between and among students and faculty.  We believe that learning occurs when students are directly involved in research.  Below you will find a sample of the many co-author relationships of our graduates:

Ph.D. GRADUATE NAME GRADUATING YEAR PAPER TITLE FUQUA COLLABORATOR
Zeqiong Huang 2016 The Effects of Public Information with Asymmetrically Informed Short-Horizon Investors, Journal of Accounting Research, 2014 Qi Chen (Duke Accounting Faculty)

Mani Sethuraman 2016 MD&A Disclosure and the Firm’s Ability to Continue as a Going Concern, The Accounting Review, 2014 Bill Mayew (Duke Accounting Faculty) and Mohan Venkatachalam (Duke Accounting Faculty)

Mani Sethuraman 2016 Casting a Doubt: Informational Role of Analyst Participation During Earnings Conference Calls, working paper, 2016 Bill Mayew (Duke Accounting Faculty) and Mohan Venkatachalam (Duke Accounting Faculty)

Thomas Steffen 2015 A Linguistic-Based Approach to Measuring Innate Executive Traits:  The Case of CEO Integrity, working paper, 2016 Shane Dikolli and Bill Mayew (Duke Accounting Faculty) and Thomas Keusch (who visited Duke as a Ph.D. student)

Dirk Black 2014 CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification, Contemporary Accounting Research, 2014 Shane Dikolli (Duke Accounting Faculty) and Scott Dyreng (Duke Accounting Faculty)

Dirk Black 2014 DISCUSSION OF: Divestitures of Equity by Executives and Future Equity Granting Patterns, Journal of Management Accounting Research, 2013 Shane Dikolli (Duke Accounting Faculty)

Ning Zhang 2013 Accounting measurement of assets and earnings and the market valuation of firm assets, working paper, 2013 Qi Chen (Duke Accounting Faculty)

Zhenhua Chen 2012 Playing the Corporate Political Contributions Lottery: Evidence from Tax Avoidance, working paper, 2015 Scott Dyreng (Duke Accounting Faculty) and Bin Li (peer Ph.D. student in accounting)

Bin Li 2012 R2 and Idiosyncratic Risk Are Not Interchangeable, The Accounting Review, 2014 Mohan Venaktachalam (Duke Accounting Faculty)

Bin Li 2012 Playing the Corporate Political Contributions Lottery: Evidence from Tax Avoidance, working paper, 2015 Scott Dyreng (Duke Accounting Faculty) and Zhenhua Chen (peer Ph.D. student in accounting)

Bin Li 2012 Do the FASB’s Standards add Shareholder Value?, working paper, 2015 Mohan Venaktachalam (Duke Accounting Faculty)

Kenneth Njoroge 2009 The Implicit Costs of Trade Credit Borrowing by Large Firms, Review of Financial Studies, 2014 Justin Murfin (peer Ph.D. student in finance)

Kenneth Njoroge 2009 An Examination of the Statistical Significance and Economic Implications of Model-Based and Analyst Earnings Forecasts, Contemporary Accounting Research, forthcoming Kevin Ow Yong and Mark Evans (both peer Ph.D. students in accounting)

Preeti Choudhary 2008 Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R, Journal of Accounting Research, 2009 Mohan Venaktachalam (Duke Accounting Faculty)

Preeti Choudhary 2008 Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue, The Accounting Review 2013 Katherine Schipper (Duke Accounting Faculty)

Preeti Choudhary 2008 Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers, working paper, 2016 Katherine Schipper (Duke Accounting Faculty)

Mark Evans 2008 Nonprofit boards: Size, performance and managerial incentives, Journal of Accounting and Economics, 2012 DJ Nanda (Duke Accounting Faculty now at University of Miami)

Mark Evans 2008 An Examination of the Statistical Significance and Economic Implications of Model-Based and Analyst Earnings Forecasts, Contemporary Accounting Research, forthcoming Kevin Ow Yong and Ken Njoroge (both peer Ph.D. students in accounting)

Kevin Ow Yong 2008 An Examination of the Statistical Significance and Economic Implications of Model-Based and Analyst Earnings Forecasts, Contemporary Accounting Research, forthcoming Mark Evans and Ken Njoroge (both peer Ph.D. students in accounting)