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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.

 

PhD in Accountancy: Curriculum

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 Electives & Workshops
Financial Accounting Qualitative Research Methods I Open elective #1
Auditing and Assurance Quantitative Research Methods I Open elective #2
Managerial Control Systems Quantitative Analysis I Independent Research Project
Judgment and Decision-Making Quantitative Analysis II Intro to Quant & Stats Workshop
Accountancy Workshop
Part 1-4
Methodological Elective #1 Teaching Workshop
 

 

Methodological Elective #2  

Curriculum and course sequence subject to change.

Recent Electives
Behavioral and Experimental Economics
Econometrics
Qualitative Research Methods II
Ethics and Corporate Social Responsibility
Microeconomic Theory
Philosophy of Social Sciences
Information Systems

Courses by Year

Year 1

Fall Semester Spring Semester Summer Semester

Quantitative Analysis I

Quantitative Analysis II

Independent Research Project

Judgment and Decision-Making

Financial Accounting 

 

Quantitative Research Methods I

 Qualitative Research Methods I

 

Accountancy Workshop Part I

Accountancy Workshop Part II

 

Year 2

Fall Semester Spring Semester Summer Semester

Managerial Control Systems

Auditing and Assurance

Teaching Workshop

Methods Elective

Methods Elective

 

Open elective

Open Elective

 

Accountancy Workshop Part III

Accountancy Workshop Part IV

 

Course Shadowing 

Active Teacher Training and Observation

 

PhD in Accountancy: Selected Publications
  • 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 Systems (Including Information and Process Management & Computer Information Systems)
  • Management (including Organizational Behavior, Strategy, Entrepreneurship, Organizational Theory, Operations and Supply Chain Management, & Business Ethics)  
  • Marketing  
  • Business Analytics 

PhD in Business student Kenneth Mullane

PhD in Business: Curriculum
Business Core Methodology Courses Track Specific Electives – Based upon Concentration Area (such as MGT, IS, MK or BA)

Intro to Quant & Stats Workshop

Qualitative Research Methods I

 Track Specific Elective #1

Independent Research Project

Quantitative Research Methods I

  Track Specific Elective #2

Teaching Workshop

Quantitative Analysis I

Track Specific Elective #3

 Open elective #1

Quantitative Analysis II

  Track Specific Elective #4

Open elective #2

 

Methodological Elective #1

 

Business Workshop Part 1 - 4

Methodological Elective #2

 

Curriculum and course sequence subject to change.

Courses by Year

Year 1

Fall Semester Spring Semester Summer Semester

Quantitative Analysis I

Quantitative Analysis II

Independent Research Project

Track Specific Elective #1

Track Specific Elective #1

 

Qualitative Research Methods I

 Quantitative Research Methods I

 

Business Workshop Part I

Business Workshop Part II

 

Year 2

Fall Semester Spring Semester Summer Semester

Track Specific Elective #3

Track Specific Elective #4

Teaching Workshop

Methods Elective #1

Methods Elective #1

 

Open Elective #1

Open Elective #2

 

Business Workshop Part III

Business Workshop Part IV

 

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.

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.

Recent Electives

Behavioral and Experimental Economics

Econometrics

Qualitative Research Methods II

Ethics and Corporate Social Responsibility

Microeconomic Theory

Philosophy of Social Sciences

Information Systems

Organizational Theory

Strategic Management

Organizational Behavior

Corporate Governance

Data Mining

Mathematical Statistics

Advanced Probability and Statistical Models