PhD in Accounting

You’ll explore both quantitative and qualitative methodology courses, and take a series of core seminars in Financial Accounting, Auditing and Assurance, Managerial Control Systems, Judgment and Decision-Making. You’ll also take an Accounting Workshop that considers special topics in accounting research, and a specialized course in experimental design that’s taught as an independent study.

PhD in Accounting Curriculum - 42 Credits

PhD Courses:

• PhD 1640 -- Intro to Quant & Stats Workshop - 0 credits
• PACC 1604 -- Accounting Workshop Parts I-IV - 3 credits  
• PhD 1750 -- Independent Summer Research Project - 3 credits  
• PhD 1650 -- Teaching Workshop - 0 credits  

PhD Methods Courses:

• PhD 1502 -- Quantitative Analysis I - 3 credits    
• PhD 1504 -- Quantitative Analysis II - 3 credits  
• PhD 1506 -- Quantitative Research Methods I - 3 credits  
• PhD 1503 -- Qualitative Research Methods I - 3 credits  

Accounting PhD Courses:

• PACC 1607 -- Intro to Accounting Research - 3 credits
• PACC 1602 -- Auditing and Assurance - 3 credits    
• PACC 1605 -- Judgement and Decision-Making - 3 credits  
• PACC 1603 -- Managerial Control Systems - 3 credits  
• PACC 1601 -- Financial Accounting - 3 credits  

Elective Courses: 

• Two Methods Electives - 6 credits    
• Open Elective - 3 credits

Research topics for the PhD in Accounting include, but are not limited to, audit quality, management control, investor decision-making, accounting information systems, information technology controls, tax, and corporate governance.

Scholarship in the Department of Accounting has several areas of focus. Archival and database research, for example, uses existing corporate accounting information and/or stock market information to analyze corporate governance behavior or firm reaction to changes in the accounting environment or accounting rules. Behavioral research employs experiments and surveys to gather behavior data. A strong relationship between the department and the accounting profession has facilitated access to accounting professional research subjects not available to other institutions. Finally, faculty undertake Accounting pedagogical research that produces widely uses accounting cases and textbooks as well as articles reporting on curricular innovations at Bentley.

The Department of Accounting is nationally ranked in audit research and accounting education research as measured by the most recent Brigham Young University Accounting Research Ranking study. Department members publish in a variety of journals, including Accounting Review, Contemporary Accounting Research, Review of Financial Studies, Auditing: A Journal of Practice and Theory, Accounting Horizons, Advances in Accounting Behavioral Research, Issues in Accounting Education, Current Issues in Auditing, Journal of Investigative and Forensic Accounting, and the Managerial Auditing Journal. 

Collaborative Research Publications

A selection of published collaborative research between Bentley Accounting Faculty and PhD Students and Alumni:

• Andiola, L. M., Bedard, J. C., Kremin, J. (2021). Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context . Accounting Horizons. 
• Burke, J. J., R. Hoitash, U. Hoitash, and X. Xiao. (2021). The costs and benefits of retirement policies at U.S. audit firms. Journal of Accounting and Public Policy.
• Fedorowicz, J., Gray, J. The MSA is Dead. Long Live the MSA(A)!. Journal of Emerging Technologies in Accounting (forthcoming)
• Hoitash, R., Hoitash, U., Morris, L. (2021). V. eXtensible Business Reporting Language: A Review and Directions for Future Research. Auditing: A Journal of Practice and Theory. Forthcoming.
• Sumantra, S., Gray, J., Boss, S. R., Daly, E. (2021). Developing Institutional Skills for Addressing Big Data: Experiences in Implementation of AACSB Standard 5. Journal of Accounting Education.
• Alberti, C. T., J. C. Bedard, O. Bik, and A. Vanstraelen. (2020). Audit Firm Culture: Recent Developments and Trends in the Literature. European Accounting Review: 1-51.
• Burke, J., Hoitash, R., Hoitash, U. (2020). The use and characteristics of foreign component auditors in U.S. multinational audits: Insights from Form AP disclosures. Contemporary Accounting Research, 37 (4), 2398-2437. 
• Durkin, M., Rose, J., Thibodeau, J. (2020) Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism?, Journal of Information Systems, 34(1), 47-60.
• Gantman, S., Fedorowicz, J. (2020). Determinants and Success Factors of IT Outsourcing in the Public Sector . Communications of the Association of Information Systems, 47 (1), 14.
• Hunter, K. E., Alberti, C. T., Boss, S. R., Thibodeau, J. C. (2020). Intelliclean: A Teaching Case Designed to Integrate Data Cleaning and Spreadsheet Skills into the Audit Curriculum. Journal of Emerging Technologies in Accounting, 17 (2), 1-7.
• Parlee, M., Rose, J., Thibodeau, J. C. (2020). Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism? Journal of Information Systems, Volume 34 (Number 1), 47-60. 
• Stuart, A. C., Bedard, J. C., & Clark, C. E. (2020). Corporate social responsibility disclosures and investor judgments in difficult times: The role of ethical culture and assurance. Journal of Business Ethics, 1-18.
• Andiola, L. M., Bedard, J. C., Westermann, K. (2019). It's not my fault! Insights into subordinate auditors' attributions and emotions following audit review. (1 ed., vol. 38, pp.1-27). Auditing: A Journal of Practice & Theory. 
• Burke, J., , R., Hoitash, U. (2019). Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings. Auditing: A Journal of Practice and Theory, 38 (3), 71-94. 
• Burke, J., Hoitash, R., Hoitash, U. (2019). Auditor response to negative media coverage of client environmental, social, and governance practices. Accounting Horizon, 33 (3), 1-23. 
• Burke, J., Hoitash, R., Hoitash, U. (2019). The heterogeneity of board-level sustainability committees and corporate social performance. Journal of Business Ethics, 154 (4), 1161-1186. 
• Cannon, N. H., Bedard, J. C., & Schnader, A. (2019). Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry: From Self-Regulation to PCAOB Oversight. Contemporary Accounting Research, 36(4), 2554–2587. 
• Downey, D. H., and J. C. Bedard. (2019). Coordination and communication challenges in global group audits. Auditing: A Journal of Practice & Theory 38 (1): 123-147.
• Garrett, J., Livingston, J. A., Tayler, W. B. (2019). Controls and cooperation in interactive and non-interactive settings. Contemporary Accounting Research, 36 (4). 
• Morris, L. and R. Hoitash. (2019). The impact of the flu on audit employee productivity and Big Four firm output. Accounting Today.
• Thibodeau, J. C., Williams, T., Witte, A. L. (2019). Point and Click Data: An Assessment of Editorial Perceptions and Recommendations for the Peer-Review Process in the New Data Frontier. Journal of Information Systems, 33 (1): 129-144.
• Tien-Shih Hsieh, Zhihong Wang, and Mohammad J. Abdolmohammadi.  (2019). Does the XBRL disclosure management solution influence earnings release efficiency and earnings management? International Journal of Accounting and Information Management, 27(1): 74-95.
• Andiola, L. M., Bedard, J. C. (2018). Delivering the “Tough Message”: Moderators of Subordinate Auditors’ Reactions to Feedback. (vol. 70, pp.52-68). Accounting, Organizations and Society.
• Andiola, L. M., Downey, D. H., Spilker, B. C., Noga, T. J. (2018). The Interactive Effects of Feedback Sign and Source on Indian Tax Professionals’ Satisfaction: A Social Identity Perspective. (2 ed., vol. 30, pp.1-21). Behavioral Research in Accounting.
• Bierstaker, J. L., D. H. Downey, J. Rose, and J. C. Thibodeau. (2018). Does reading a story or a checklist result in superior knowledge structure development? Implications for judgment and decision making. Journal of Information Systems 32 (2) 1-24.
• Fedorowicz, J., Sawyer, S., Tomasino, A. (2018). Governance Patterns of U.S. Public Safety Networks: A Fuzzy Set Qualitative Comparative Analysis. Journal of Information Technology, 33 (4), 326-344.
• Mentzer, K., Williams, C. B., Fedorowicz, J. (2019). Police Use of Social Media: Comparing Classification Methods. Issues in Information Systems, 20 (3), 175-185. 
• Tien-Shih Hsieh, Zhihong Wang, and Mohammad J. Abdolmohammadi.  (2018). Factors associated with XBRL Implementation Strategies. Journal of Information Systems.
• Williams, C. B., Fedorowicz, J., Kavanaugh, A., Mentzer, K., Thatcher, J. B., Xu, J. (2018). Leveraging Social Media to Achieve a Community Policing Agenda. Government Information Quarterly, 35 (2), 210-222.
• Xianwang Shi, Zheng Liu, and Min Zhu. (2018). Does Auditors’ Busyness Affect Audit Opinion? Empirical Evidence of Individual Auditors’ Limited Attention on A-shared Listed Firms. Audit & Economy Research, 2018(1): 34 - 43.
• Asare, K. N.,Abdolmohammadi, M. J., (2017). Auditor Tenure and Financial Reporting Fraud: Pre and Post SOX 2002, Journal of Forensic and Investigative Accounting.
• Cannon, N. H., & Bedard, J. C. (2017). Auditing Challenging Fair Value Measurements: Evidence from the Field. The Accounting Review, 92(4), 81–114. 
• Hux, C. (2017). Use of specialists on audit engagements: A research synthesis and directions for future research. Journal of Accounting Literature 39 (C): 23-51.
• Mohammad J. Abdolmohammadi, Steven M. Desimone, Tien-Shih Hsieh, and Zhihong Wang. (2017). Factors associated with the internal audit function’s involvement with XBRL implementation in public companies: An international study. International Journal of Accounting Information Systems, 25, 45-56.
• Tomasino, A., Fedorowicz, J., Williams, C. B. (2017). “Public Sector Shared Services Move Out of the "Back-Office": The Role of Public Policy and Mission Criticality. The DATA BASE for Advances in Information Systems, 48 (3), 83-109.
• Burke, J. J., and C. E. Clark. (2016). The business case for integrated reporting: Insights from leading practitioners, regulators, and academics. Business Horizons 59(3): 273-283.
• Gantman, S., Fedorowicz, J. (2016). Communications and Control in Outsourced IS Development Projects: Mapping to COBIT Domains. International Journal of Accounting Information Systems, 21, 63-83.
• Schnader, A. L., Westermann, K., Hanes, D., Thibodeau, J. C. (2016). Training Teacher-Scholars: A Mentorship Program. Issues in Accounting Education, Volume 31 (Number 2), 171-190. 
• Westermann, K. and J. Thibodeau. (2016).  Extra Credit Opportunities: A Tool to Motivate Group Interaction in the Classroom. Current Issues in Auditing 10(2): I1-I13

Babson College
Bentley University
Boise State University
Bryant University
California Polytechnic State University, San Luis Obispo
California State University, Bakersfield
Clark University
Clemson University
College of the Holy Cross
Fairfield University
Florida International University
Northeastern University
Northern Arizona University
Northern Illinois University
Soochow University
Suffolk University
Texas State University
University of Colorado, Denver
University of Massachusetts, Dartmouth
University of New Hampshire
University of San Diego
Villanova University
Virginia Commonwealth University
West Virginia University

Cristina Alberti, Assistant Professor, Accounting, Babson College
“Audit Firm Culture: An Evolution of the Audit Profession in Response to External Forces”

Lindsay Andiola, Associate Professor, Accounting, Virginia Commonwealth University
"Performance Feedback in the Audit Environment"

Kwadwo Asare, Professor, Accounting, Bryant University
"Essays on the Influence of Corporate Governance on Financial Analysts' Forecast-related Judgments"

Jenna Burke, Assistant Professor, Accounting, University of Colorado, Denver
"Environmental, Social, and Governance Risk and Performance: Implications for Audit and Corporate Governance Research"

Nate Cannon, Associate Professor, Accounting, Texas State University
"Fair Value Measurements"

Jooanne Choi, Assistant Professor, Accounting, California State University, Bakersfield
“Usefulness of Audit-firm Transparency Disclosures”

Steven DeSimone, Assistant Professor, Economics and Accounting, Holy Cross
“Three Empirical Studies of Internal Audit Quality”.

Denise Hanes Downey, KPMG Endowed Professor in Accounting, Associate Professor, Accounting & Information Systems, Associate Professor, Accountancy & Information Systems, Villanova University
"Changes in Auditing: A Three Part Investigation"

Mary Durkin, Assistant Professor, Accountancy, University of San Diego
“Promoting Professional Skepticism in the Audit Environment”

Sonia Gantman, Senior Lecturer, Accounting, Bentley University
“Three interdisciplinary studies on IT Outsourcing”

Jace Garrett, Assistant Professor, Accounting, Clemson University
“The Relationship between Accounting Processes and Interpersonal Trust within Organizations”

Joy Gray, Lecturer, Accounting, Bentley University
“Information Technology Audits by Internal Auditors: Exploring the Evolution of Integrated IT Audits”

Allen Hartt, Assistant Professor, Accounting, Boise State University
“The Impact of Collective Intelligence and Honest Signaling on Fraud Brainstorming Effectiveness: A Sociometric Investigation Using Wearable Sensor Technology”

Kip Holderness, Associate Professor, Accounting, West Virginia University
“Detecting Deception in Client Inquiries”

Tien-Shih Hsieh, Associate Professor, Accounting and Finance, University of Massachusetts at Dartmouth
“The Impact of Extensible Business Reporting Language (XBRL) on Corporate Accounting Practice”

Kara Hunter, Assistant Professor, Accounting, Fairfield University
“The Influence of Cognitive Factors on the Relationship between Accounting Standard Precision and Aggressive Financial Reporting”

Candice Hux, Assistant Professor, Accounting, Northern Illinois University
“Auditors’ Use of Specialists in Audit Engagements: Implications for Audit Quality”

Liu, Zeng, Lecturer, Accounting, Dongwu Business School, Soochow University
“Three papers on sell-side financial analysts”

Christine Nolder, Associate Professor, Accounting, Suffolk University
“The Role of Professional Skepticism, Attitudes, and Emotions on Auditors’ Judgments and Decisions”

Melissa Renschler, Assistant Professor, Accounting, Suffolk University
"The Influence of Internal Audit Competency on Financial Reporting Quality and Enterprise Risk Management"

Mike Ruff, Associate Teaching Professor, Accounting, Northeastern University
"Correlates of Ethical Sensitivity and Reasoning and their Potential Influence on Accounting Education”

Andrew Stuart, Assistant Professor, Accounting, Suffolk University
"The Influence of Corporate Social Responsibility Disclosure on Stakeholder Decision-Making"

Zhihong (Rita) Wang, Associate Professor, Accounting, Clark University
“The Impact of Cultural Time Orientation on Managerial and Financial Accounting Practices”

Kim Westermann, Associate Professor, Accounting, California Polytechnic State University - San Luis Obispo
"Learning the 'Craft of Auditing': Applications of the Cognitive Apprenticeship Framework"

Annie Witte, Assistant Professor, Accounting, Fairfield University
"Technology Based Audit Tools: Implications for Audit Quality"