Accounting

Description

Yale SOM's specialization in accounting is designed to develop strong theoretical and empirical skills. There is a heavy emphasis on original research. Co-authored research, with both faculty and fellow PhD students, is encouraged and supported.

A key aspect of the program is how students get to interact with emerging research in a host of ways, from conferences held on campus to weekly seminars where fellow PhD students discuss their work. Key Yale SOM faculty, as well as students, frequently make brown bag presentations.

The program takes anywhere from three to five years for a candidate to complete, although three years is rare. Study first focuses on the core underlying disciplines, followed by a course developed in consultation with senior faculty and the Director of Graduate Studies that includes coursework both at Yale SOM and around Yale, research, and preparation for the qualifying exam in the chosen specialization. Yale SOM is tightly integrated with Yale University, allowing students to study across the university, providing key skills and a different perspective on the complex problems at the heart of management and organizational phenomena.

Contents

The curriculum for the Doctoral program is an intensive course of study designed to prepare PhD students for a successful career in academia. Over the first two years, students take 14 courses, which include two core courses, a social science sequence, an empirical methods sequence, a depth requirement, a breadth requirement, and electives. Each student will also be required to complete a two-term sequence in a social science and a two-term sequence in empirical methods.

Sample Depth sequences:

• Seminar in Accounting I
• Seminar in Accounting II
• Seminar in Accounting III
• Seminar in Accounting IV
• Empirical Workshop in Accounting & Financial Economics
• Financial Economics I
• A seminar in Marketing or a second seminar in Financial Economics

Examples of research submitted as dissertations by students in the program:

• Customer-base concentration: Implications for firm performance and capital markets
• Strategic Decentralization, Bargaining, and Transfer Pricing in Supply Chain Efficiency
• Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency
• Labor Unions and Management’s Incentive to Signal Declining Profitability
• Disclosure Quality, Cost of Capital, and Investor Welfare
• Limiting Outside Directors' Liability through Charter Provisions: An Empirical Analysis
• Nickels Not Pennies: Explanations and Implications of Granularity in Analysts’ EPS Forecasts
• Auditor’s Pre-Negotiation Information, Accuracy of Financial Reports and Consulting Services
• Taxes, Debt, and Firm Value: New Evidence

Requirements

Applications are considered only once per year, and all new students begin their doctoral studies in the fall term. Classes are not offered on evenings or weekends, nor is it possible to be a student in the program while holding a full-time job. Applicants are required to take either the GRE or GMAT test.

English Language Requirements

TOEFL iBT® test: 101

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Want to improve your English level for admission?
Prepare for the program requirements with English Online by the British Council.

• Flexible study schedule
• Experienced teachers
• Certificate upon completion

📘 Recommended for students with an IELTS level of 6.0 or below.

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Funding

All students admitted to the program are given full financial aid for five years as long as they continue to satisfy the program's academic requirements. The aid consists of a tuition waiver and a stipend that is comparable to stipends offered by other leading Schools of Management.

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Accreditation

The mission of the Yale School of management is educating leaders for business and society. The school’s students, faculty, and alumni are committed to understanding the complex forces transforming global markets and using that understanding to build organizations—in the for-profit, nonprofit, entrepreneurial, and government sectors—that contribute lasting value to society.