The University of Oklahoma's Steed School of Accounting offers a high-quality Ph.D. specialization in accounting aimed at developing scholars capable of making significant contributions toward understanding how accounting affects business decisions and business enterprises. Students are trained to conduct original research in various areas of accounting (financial, managerial, tax, or audit) by either analyzing available economic data or running behavioral experiments.
The program offers several seminars covering current accounting research. Students also receive training in statistics, economics, behavioral science, and/or finance depending on their chosen research specialization and their previous academic background. Upon graduation, students take positions at research universities throughout the country.
Our faculty consists of nationally recognized scholars who regularly publish their work in top-tier journals and who have served editorial roles in leading journals of the American Accounting Association, including The Accounting Review, Accounting Horizons, Journal of the American Taxation Association, and Journal of International Accounting Research. During the program, students are highly encouraged to work with faculty on co-authored research projects.
The OU Graduate College requires 90 hours past the Bachelor's degree for the Ph.D. Of this, a maximum of 30 hours can be enrollment in dissertation hours, time dedicated solely to the doctoral dissertation. The doctoral coursework involves 45 hours of required courses. A student may receive credit for equivalent core courses taken at other institutions at the discretion of the Doctoral Advisory Committee.
Accounting doctoral students will begin conducting research as soon as possible. In the first year, students will complete a summer paper focused on extending prior research. During the second summer in residence, accounting doctoral candidates will conduct an independent research project under the supervision of an accounting faculty member. Students will write a paper and present their research to the accounting faculty in a workshop during the following fall semester. Such papers are often submitted for presentation at conferences and, ideally, submitted for publication to an academic journal.
As students near completion of the prescribed coursework, they will prepare for the General Examination. The General Examination is intended to test the student's understanding of the academic literature and the research process; mastery of a number of related fields; capacity for synthesis, sound generalization; and reasoning ability. It will consist of a written examination prepared by the faculty.
Upon successful completion of the General Examination, the student is admitted to candidacy. At this time, the student begins formulating the original research idea that will become his/her dissertation. The student should seek feedback and guidance from faculty members with expertise in his/her area.
The dissertation process consists of three milestones. First, the student presents a paper to the School of Accounting faculty outlining his/her dissertation idea that explains the research questions, prior research, data acquisition approaches, and the statistical methods. The student, his/her advisor, the Director of the SOA, and the SOA Ph.D. Coordinator, will select the Dissertation Committee members, ideally prior to the workshop. Second, the student will conduct a formal proposal for his/her Dissertation Committee. Third, the Dissertation Committee will conduct the final oral examination (dissertation defense). The dissertation defense is subject to rules from the Graduate College.
While the Steed School of Accounting does not have specific admission requirements (e.g. minimum GMAT score/GPA), admission is highly competitive. The Ph.D. Committee, comprised of members of the accounting faculty, recommends admission on the basis of the total application.
Applicants to our Ph.D. program provide application materials including: past degree(s), GPA, a graduate entrance exam score (typically GMAT), letters of recommendation, and a personal statement. We may, under extraordinary circumstances, consider applicants for admission with other demonstrated qualifications.
Apply to Graduate School at the University of Oklahoma
Submit application materials (official transcripts, GMAT/GRE scores, etc.) to:
Office of Graduate Admissions
Robertson Hall
731 Elm Avenue, Room 318
Norman, OK 73019
Apply to Graduate School at the University of Oklahoma
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Director
John T. Steed School of Accounting
Email: richard.price@ou.edu
Office: Adams Hall 212B
Phone: (405)561-2244
Asst. Director of Graduate Advising – Norman
Graduate Programs
E-mail: brandy.n.gunter@ou.edu
Office: Price Hall 1010
Phone: (405) 325-4865
Professor
John T. Steed School of Accounting
Email: agnescheng@ou.edu
Office: Adams Hall Room 212D
Phone: (405) 325-4221
