PhD Programs in Accountancy and Business
At Bentley University, we take a personalized approach to your doctoral education. Our two PhD programs offer a broad interdisciplinary foundation derived from our emphasis on business, technology and society, and independent study that lines up with your own research interests and career ambitions.
PhD in Accountancy
Bentley PhD in Accountancy students are interested in a variety of accounting topics, including audit quality, management control, capital markets, investor decision-making, accounting information systems, information technology controls, tax, and corporate governance. Ideally, applicants will have completed a Master’s degree in accounting.
You’ll explore both quantitative and qualitative methodology courses, and take a series of core seminars in Financial Accountancy, Auditing and Assurance, Managerial Control Systems, Judgment and Decision-Making. You’ll also take an Accountancy Workshop that considers special topics in accounting research, and a specialized course in experimental design that’s taught as an independent study.
Accountancy Core | Methodology Courses | Recent Accountancy Electives |
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Financial Accounting | Philosophy of the Social Sciences | Behavioral and Experimental Economics |
Auditing and Assurance | Qualitative Research Methods I | Econometrics |
Managerial Control Systems | Quantitative Research Methods I | Qualitative Research Methods II |
Judgment and Decision-Making | Quantitative Analysis I | Quantitative Analysis II |
Microeconomic Theory | Quantitative Analysis II | Ethics and Corporate Social Responsibility |
Accountancy Workshop |
Courses by Year
Year 1
Fall Semester | Spring Semester | Summer Semester |
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Philosophy of the Social Sciences | Qualitative Research Methods I | Independent Study in Accountancy |
Quantitative Research Methods I | Quantitative Analysis II | |
Quantitative Analysis I | Auditing and Assurance | |
Accountancy Workshop Part I | Accountancy Workshop Part II |
Year 2
Fall Semester | Spring Semester | Summer Semester |
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Judgment and Decision-Making | Financial Accounting | Teaching Workshop |
Microeconomic Theory | Elective | |
Managerial Control Systems | Elective | |
Course Shadowing | Active Teacher Training and Observation |
Year 3 & 4 Sample Timeline*
- Year 3: Teaching assignment (normally one course per semester) & dissertation proposal submitted and defended and student transition to 'PhD Candidate' status
- Year 4: Teaching assignment (normally one course per semester) & dissertation submitted and examined
*details vary based on a 4 or 5 year completion plan.
- Andiola, L., and J. C. Bedard. 2018. Delivering the “tough message”: Moderators of subordinate auditors’ reactions to feedback. Forthcoming in Accounting, Organizations, and Society.
- Andiola, L., J. C. Bedard, and K. Westermann. 2018. It’s not my fault! Insights into auditors’ attributions and emotions following audit review. Forthcoming in Auditing: A Journal of Practice & Theory.
- Hsieh, T. S., and J. C. Bedard. 2018. The impact of XBRL on voluntary adopters’ financial reporting quality and cost of capital. Forthcoming in the Journal of Emerging Technologies in Accounting.
- Downey, D. H., and J. C. Bedard. 2018. Coordination and communication challenges in global group audits. Auditing: A Journal of Practice & Theory 37(2): 197-223.
- Cannon, N., and J. C. Bedard. 2017. Auditing challenging fair value measurements: Evidence from the field. The Accounting Review 92 (4): 81-114.
- Burke, J., R. Hoitash, and U. Hoitash. 2017. The heterogeneity of board-level sustainability committees and corporate social performance.Journal of Business Ethics, forthcoming.
- 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.
- Thibodeau, J., Williams, T. and A. Witte.2017.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, forthcoming.
- Bierstaker, J., Downey, D., Rose, J. and J. Thibodeau. 2017. Effects of stories and checklist decision aids on knowledge structure development and auditor judgment. Journal of Information Systems, forthcoming.
- Gantman, S., and J. Fedorowicz. 2016. Communication and control in outsourced IS development projects: Mapping to COBIT domains. International Journal of Accounting Information Systems 21: 63-83.
- Westermann, K., C. Earley and J.C. Bedard. 2015. Learning the “craft” of auditing: A dynamic view of auditors’ on-the-job learning. Contemporary Accounting Research 32 (3): 864-896.
- Garrett, J., Hoitash, R., Prawitt, D. F. 2014. Trust and financial reporting quality. Journal of Accounting Research 52 (5): 1087-1125.
- Andiola, L. 2014. Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. Journal of Accounting Literature 33(1): 1-36.
- Hanes (Downey), D. 2013. Geographically distributed audit work: Theoretical considerations and future directions. Journal of Accounting Literature 32(1): 1-29.
- Bedard, J.C., Hoitash, R., U. Hoitash, K. Westermann. 2012. Remediation of internal control material weaknesses: A detailed examination. Auditing: A Journal of Practice & Theory 31(1): 39-56.
PhD in Business
The Bentley PhD in Business provides an interdisciplinary understanding of business and an in-depth knowledge in a particular chosen field. Your research will probe some of the most compelling issues in business today, all under the interdisciplinary umbrella theme of business, technology and society. Within this umbrella theme you can concentrate in any of the business disciplines, including:
- Information and Process Management
- Information Systems
- Management (including Organizational Behavior, Strategy, Entrepreneurship, Organizational Theory, Operations and Supply Chain Management, Business Ethics)
- Marketing
- Business Analytics
Courses by Semester
Fall Year One | Spring Year One | Summer Year One |
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Independent Summer Course |
Fall Year Two | Spring Year Two | Summer Year Two |
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Year 3 & 4 Sample Timeline*
- Year 3: Teaching assignment (normally one course per semester) & dissertation proposal submitted and defended and student transition to 'PhD Candidate' status
- Year 4: Teaching assignment (normally one course per semester) & dissertation submitted and examined
*details vary based on a 4 or 5 year completion plan.
Note: At any point following the completion of course work, a student may choose to leave the program with a terminal Master's in Business Research degree. This degree is awarded instead of a PhD; students who continue on to complete their PhD do not receive a Master's degree.
Ethics and Corporate Social Responsibility
Information Systems
Microeconomic Theory
Organizational Theory
Philosophy of the Social Sciences
Business Workshop
Qualitative Research Methods I
Quantitative Analysis I
Quantitative Analysis II
Quantitative Research Methods I
Course Shadowing - Spring Year 2
Teaching Workshop - Summer Year 2
*Note: Noncredit-bearing, required
Behavioral and Experimental Economics
Econometrics
Independent Summer Course (Year 1)
Organizational Behavior
Qualitative Research Methods II
Quantitative Analysis III
Quantitative Analysis IV
Quantitative Analysis V
Strategic Management