PhD in Management Science, Accounting Concentration

This program is designed for students seeking training in the most advanced issues, both theoretical and applied, in the field of accounting. It is intended to prepare them primarily for teaching positions in research-oriented universities. The program requires hands-on training in accounting research, supported by work in the disciplines of economics, mathematics, psychology and statistics, culminating in a doctoral dissertation.

The PhD concentration in Accounting has the objective of training top quality doctoral students who are capable of producing high-caliber accounting research in reputable research universities. Our accounting faculty consists of seventeen outstanding tenure-track researchers engaged in producing cutting edge research in areas including corporate financial disclosures, analyst’s forecasts, relationship between accounting data and market price, executive compensation, corporate governance, and valuation of intangible assets and intangible capital.

Our faculty is highly visible in terms of their publications in the top-tier accounting journals and are ranked twelfth worldwide based on articles published in the top three journals for accounting (Journal of Accounting and Economics, Journal of Accounting Research, and The Accounting Review). This ranking is based on the UTD Top 100 World Rankings of Business Schools based on research contribution from 2010-2013. These rankings for the top fifteen schools are reproduced below:

University of Chicago (Booth School of Business)
University of Pennsylvania (The Wharton School)
University of Texas at Austin (McCombs School of Business)
University of Southern California (Marshall School of Business)
University of Illinois at Urbana-Champaign (College of Business)
Stanford University (Graduate School of Business)
University of Michigan at Ann Arbor (Ross School of Business)
Massachusetts Institute of Technology (Sloan School of Management)
Harvard University (Harvard Business School)
Ohio State University (Fisher College of Business)
University of Georgia (Terry College of Business)
University of Texas at Dallas (Naveen Jindal School of Management)
Emory University (Goizueta Business School)
Pennsylvania State University at University Park (Smeal College of Business)
University of Pittsburgh (The Joseph M. Katz Graduate School of Business)

We are committed to the success of our doctoral students. Our aim is to place our doctoral students in quality research universities. With that objective in mind, the training in our program stresses the development of the necessary skills to carry out independent research. Towards this goal, the students will take several doctoral seminars, write summer papers and have an opportunity to work on collaborative research projects with faculty.

In the past ten years, about 30 students have graduated from our program. Below is the placement information of our doctoral graduates.

2002Raj D. MashruwalaWashington University in St. LouisSt. Louis, MO
2004Lei ‘Tony’ ChenGeorgia State UniversityAtlanta, GA
2005Iny HwangMinnesota State University, MankatoMankato, MN
2005Lixin ‘Nancy’ SuThe Hong Kong Polytechnic University Hung Hom, Kowloon, Hong Kong
2006Tai-Yuan ChenThe Hong Kong University of Science and TechnologyClear Water Bay, Kowloon, Hong Kong
2006Mustafa CiftciUniversity of Manitoba Winnipeg, Manitoba, Canada
2006Rong HuangBaruch CollegeNew York City, NY
2006Shu LinCalifornia State University, Fresno Fresno, CA
2006Jiangxia ‘Renee’ LiuWestern Carolina UniversityCullowhee, NC
2006Arindam TripathyUniversity at Albany, State University of New YorkPhiladelphia, PA
2007Him-Lai ‘Lilian’ ChanUniversity of Hong KongPokfulam, Hong Kong
2007Sebahattin DemirkanVisiting, Northeastern UniversityBoston, MA
2007Haeyoung ShinUniversity of Houston-Clear LakeHouston, TX
2007Oktay UrcanLondon Business SchoolLondon, England
2008Ling LiuUniversity of Wisconsin-Eau ClaireEau Claire, WI
2008Hiu ‘Albert’ TsangThe Chinese University of Hong KongMa Liu Shui, New Territories, Hong Kong
2008Jin ZhangCalifornia State University, SacramentoSacramento, CA
2009Ali CoskunBoğaziçi UniversityIstanbul, Turkey
2009Yue ZhangCity University of Hong KongKowloon Tong, Kowloon, Hong Kong
2010Xinyi LuUniversity of New HavenWest Haven, CT
2010Louise MillerRobert Morris UniversityMoon Township, PA
2010Xinmei ‘Lucy’ XieCalifornia State University, Dominguez HillsCarson, CA
2010Weining ZhangNational University of SingaporeSingapore, Singapore
2011Wu-Lung LiCalifornia State University, San BernardinoSan Bernardino, CA
2011Dongkuk LimIdaho State UniversityPocatello, ID
2011Shu-Ling WuNational Taiwan UniversityTaipei, Taiwan
2011Kenneth ZhengUniversity at Buffalo, The State University of New YorkBuffalo, NY
2012Guang MaNational University of SingaporeSingapore, Singapore
2012Musa SubasiUniversity of MissouriColumbia, MO
2012Ting HeUniversity of Wisconsin-ParksideKenosha, WI
2013Dichu BaoHong Kong Polytechnic UniversityHung Hom, Kowloon, Hong Kong
2013Abdullah KumasUniversity of RichmondRichmond, VA
2014Che-Wei ‘Scott’ ChiuWinona State UniversityWinona, MN
2014Md Rajib HasanUniversity of Houston-Clear LakeHouston, TX

Our student body is composed of students from varying backgrounds such as business management, engineering, economics, econometrics, mathematics and science. They have graduate degrees in various disciplines from universities such as Beijing University, Columbia University, George Washington University, New York University, University of Notre Dame, and University of Texas.

It is gratifying to see our doctoral graduates succeed in publishing in top quality academic journals. Below are examples of publications from our doctoral graduates.

Chen, Lei with R. Banker “Predicting earnings using a model based on cost variability and cost stickiness” The Accounting Review 2006

Chen, Tai-Yuan with R. Banker and I. Bardhan “The role of manufacturing practices in mediating the impact of activity-based costing on plant performance” Accounting Organizations and Society 2008

Chen, Tai-Yuan with A. Ali and S. Radhakrishnan “Corporate disclosures by family firms” Journal of Accounting and Economics 2007

Ciftci, Mustafa with W. Cready “Scale effects of R&D as reflected in earnings and returns” Journal of Accounting and Economics 2011

Huang, Rong with D.A. Cohen, M.N. Darrough and T. Zach “Warranty reserve: Contingent liability, information signal or earnings management tool?” The Accounting Review 2011

Huang, Rong with R. Banker and R. Natarajan “Equity incentives and long-term value created by SG&A expenditures” Contemporary Accounting Research 2011

Huang, Rong with R. Banker and R. Natarajan “Incentive contracting and value relevance of earnings and cash flows” Journal of Accounting Research 2009

Hwang, Iny with T. Ahn and M. Kim “The impact of performance measure discriminability on rate incentives” The Accounting Review 2010

Hwang, Iny with R. Banker “Importance of measures of past performance: Empirical evidence on quality of e-service providers” Contemporary Accounting Research 2008

Hwang, Iny with S. Radhakrishnan and L. Su “Vendor certification and appraisal: Implications for supplier quality” Management Science 2006

Lin, Shu with H. Chang, R. Banker and I. Bardhan “Plant information systems, manufacturing capabilities, and plant performance” MIS Quarterly 2006

Lin, Shu with I. Bardhan and V. Krishnan “Project performance and the enabling role of information technology: An exploratory study on the role of alignment” Manufacturing and Service Operations Management 2007

Lin, Shu with S. Mithas and I. Bardhan “Performance impacts of strategy information technology applications and business process outsourcing in U.S. manufacturing plants” Production and Operations Management 2007

Lin, Shu with M. Vargus, M. Pizzini and I. Bardhan “The role of the internal audit functions in the disclosure of material weaknesses” The Accounting Review 2011

Mashruwala, Raj with D.A. Cohen and T. Zach “The use of advertising activities to meet earnings benchmarks: evidence from monthly data” Review of Accounting Studies 2010

Mashruwala, Raj with R. Banker “The moderating role of competition in the relationship between nonfinancial measures and future financial performance” Contemporary Accounting Research 2007

Su, Lixin Nancy with J. Krishnan and Y. Zhang “Nonaudit services and earnings management in the pre-SOX and post-Sox Eras” Auditing: A Journal of Practice and Theory 2011

Su, Lixin Nancy with S. Fung and X. Zhu “Price Divergence from fundamental value and the value relevance of accounting information” Contemporary Accounting Research 2010

Su, Lixin Nancy with G. Krishnan and B. Srinidhi “Inventory policy, Accruals quality and Information Risk” Review of Accounting Studies 2008

Su, Lixin Nancy with S. Radhakrishnan and I. Hwang “Vendor certification and appraisal: Implications for supplier quality” Management Science 2006

Tripathy, Arindam with N.K. Desai and G.J. Gerard “Internal audit sourcing arrangements and reliance by external auditors” Auditing: A Journal of Practice and Theory 2007

Tsang, Albert with D.S. Dhaliwal, Y.Yang, and S. Radhakrishnan “Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure” The Accounting Review 2012

Tsang, Albert with D.S. Dhaliwal, O.Z.Li and G.Y.Yang “Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting” The Accounting Review 2011

Urcan, Oktay with L. Shivakumar, F.P. Vasvari and L. Zhang “The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis” Review of Accounting Studies 2011

Students may enter the Accounting doctoral program after previous graduate training or directly from undergraduate programs. Admission is based on grade-point average, GMAT or GRE scores, letters of reference (minimum of three, with at least two from academic references), business and professional experience (if applicable), a written statement of personal objectives, and compatibility with faculty research activities. Although both GMAT and GRE scores are accepted, the GMAT is strongly preferred.

The Jindal School of Management starts making first-round admission decisions on January 16th; it is best to complete the entire application process no later than January 15th. While applications will be accepted after that date, applying after January 15th may significantly lower your chance of acceptance. Application for admission can be made using the UT Dallas Graduate Application Web site.

Students must complete at least 75 semester hours of approved graduate work before a degree may be conferred. Credit may be granted for courses taken elsewhere.


Calculus, matrix algebra, computer programming and statistics are prerequisites for the doctoral program – every admitted student is responsible for ensuring he/she has satisfied these prerequisite requirements before joining the program.

Master’s–Level Courses

Students entering the program without an MBA or equivalent must complete a minimum of four courses in at least three areas typically required of MBA students to provide them with the knowledge required to be professional managers. In certain instances, a higher-level course may be substituted for an MBA-level course.

Research Methods Core (30 hours)

The Management Science PhD core curriculum consists of 10 courses.

Please visit the Management Science Degree Plan page for core and secondary core course requirements.

Doctoral Seminars

Students are required to take at least six doctoral level seminars in accounting.

Other Courses

Students will be asked to take other advanced graduate-level courses in related fields such as economics, econometrics and finance at the discretion of the PhD adviser.

Research Papers

Students are expected to write a research paper under the supervision of or in collaboration with Jindal School of Management faculty in each of the first two summers of their work at UT Dallas. At least one of these two papers is expected to be of sufficient quality to merit publication in academic journals. Papers may be co-authored, and both papers are presented before the accounting area faculty.

Written and Oral Qualifying Examinations

At the end of the first year, all PhD students will be required to take a preliminary exam which will consist of 2 parts. The first part will be based on Advanced Managerial Economics (MECO 6345) and Statistics (MECO 6315). The second part of the exam will be based on the two accounting PhD seminars that the students take during their first year.

All PhD students will be required to work on a research paper during their first summer and another research paper during their second year. These two research papers will satisfy the qualifying exam requirement which must be passed before admission for candidacy for the doctorate degree.

The candidate must also orally defend a dissertation proposal before starting the dissertation.


The dissertation is written under the direction of the dissertation committee. Twelve to 24 semester hours may be granted for the dissertation toward the minimum 75-hour requirement for the degree. At a time mutually agreeable to the candidate and the dissertation committee, the candidate must orally defend the dissertation to the committee.