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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.

PhD in Accountancy Curriculum - 42 Credits

PhD Courses:

  • PhD 1640 -- Intro to Quant & Stats Workshop - 0 credits
  • PACC 1604 -- Accountancy 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  

Accountancy PhD Courses:

  • PACC 1607 -- Intro to Accountancy 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
PhD in Accountancy: Collaborative Research Publications

A selection of published collaborative research between Bentley Accountancy 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 Systems34(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). Practitioner Summary: The Value of Assurance and Ethics in Difficult Times: Corporate Social Responsibility Disclosures and Investor Decisions, Assurance and Ethics in Difficult Times: CSR Disclosures and Investors. Current Issues in Auditing.
  • 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 Review92(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

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: Curriculum

PhD in Business Curriculum - 42 Credits

PhD Courses:

  • PhD 1640 -- Intro to Quant & Stats Workshop - 0 credits
  • PBU 1604 -- Business 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  

Track Specific PhD Courses:
(Marketing, Management, Information Systems & Business Analytics tracks)

  • Four Track Specific Courses - 12 credits

Elective Courses: 

  • Two Methods Electives - 6 credits    
  • Two Open Electives - 3 credits
PhD in Business: Collaborative Research Publications

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

  • Bai, Z. (2021). Does frequent prayer help reduce alcohol use? Heterogeneity in religious contexts and drinking styles. Mental Health, Religion & Culture, 1-13.
  • Bai, Z. (2021). Does robo-advisory help reduce the likelihood of carrying a credit card debt? Evidence from an instrumental variable approach. Journal of Behavioral and Experimental Finance, 29, 100461.
  • Li, M., Wang, Y., Ndiwane, N., Orner, M. B., Palacios, N., Mittler, B., ... & Xia, W. (2021). The association of COVID-19 occurrence and severity with the use of angiotensin converting enzyme inhibitors or angiotensin-II receptor blockers in patients with hypertension. Plos one, 16(3), e0248652.
  • Marabelli, M., Vaast, E., & Li, J. L. (2021). Preventing the digital scars of COVID-19. European Journal of Information Systems, 1-17.
  • Bai, Z. (2020). The impact of different drinking habits on marijuana use among college-aged youths. The Social Science Journal, 1-22.
  • Bai, Z., & Wallbaum, K. (2020). "Optimizing Pension Outcomes Using Target‐Driven Investment Strategies: Evidence from Three Asian Countries with the Highest Old‐Age Dependency Ratio". Asia‐Pacific Journal of Financial Studies, 49(4), 652-682.
  • Biedova, O., & Steblovskaya, V. (2020). Multiplier optimization for constant proportion portfolio insurance (CPPI) strategy. International Journal of Theoretical and Applied Finance, 23(02), 2050011.
  • Donnelly, R., Manolova, T. S. (2020). Foreign Location Decisions through an Institutional Lens: A Systematic Review and Future Research Agenda. International Business Review, 29 (4), Article 101619.
  • Fedorenko, I., Berthon, P., & Edelman, L. (2020). Hide and uncover: the use of secrets in marketing. Journal of Marketing Management, 36(7-8), 682-704.
  • Mentzer, K., Frydenberg, M. E., Yates, D. J. (2020). Teaching Applications and Implications of Blockchain via Project-Based Learning: A Case Study. Information Systems Education Journal, 18 (6), 57-98. (link)
  • Mentzer, K., Wang, Y., & Haughton, D. (2020). Interlocking Boards and the Corporate Elite: A 20-Year Analysis of the S&P 500. Issues in Information Systems, 21(4).
  • Nan, W. V., Zhu, X., Markus, M. (2020). What We Know and Don’t Know about the Socioeconomic Impacts of Mobile Money in Sub-Saharan Africa: A Systematic Literature Review. Electronic Journal of IS in Developing Countries.
  • Steblovskaya, V. R., Biedova, O. (2020). Multiplier Optimization for Constant Proportion Portfolio Insurance (CPPI) Strategy. The International Journal of Theoretical and Applied Finance, 23 (2), 22.
  • Sultanow, E., Duane, J., & Chircu, A. (2020). Skills for Sustainable Enterprise Architectures in a VUCA World. WI2020 Community Tracks, 224–239
  • Wang, E. J., Berthon, P. R., & Bechwati, N. N. (2020). The effect of mindfulness on service encounter quality. Journal of Services Marketing.
  • Awazu Y., Mariano Stefania, Newell Sue, (2019). The Mediating Role of Artifacts in Position Practice at Work: Examples From a Project-based Context, Information and Management, 56 (4) 602-613.
  • Bai, Z., Jain, N., Kurdyukov, R., Walton, J., Wang, Y., Wasson, T. K., Zhu, X., Chircu, A. M. (2019). Conducting Systematic Literature Reviews in Information Systems: An Analysis of Guidelines. Issues in Information Systems.20(3), 83-93.
  • Berthon, P., Pehlivan, E., Yalcin, T., Rabinovich, T. (2019). True, fake and alternative: a topology of news and its implications for brands. Journal of Product & Brand Management.
  • Mentzer, K., Fedorowicz, J., & Williams, C. (2019). Police Use of Social Media: Comparing Classification Methods. Issues in Information Systems, 20(3).
  • Stein, M. K., Wagner, E. L., Tierney, P., Newell, S., & Galliers, R. D. (2019). Datification and the Pursuit of Meaningfulness in Work. Journal of Management Studies, 56(3), 685-717.
  • Colleen M Ryan, Austin Lee, Frederick J Stoddard, Nien Chen Li, Jeffrey C Schneider, Gabriel D Shapiro, Cornelia L Griggs, Chao Wang, Tina Palmieri, Walter J Meyer, Frank S Pidcock, Debra Reilly, Robert L Sheridan, Lewis E Kazis, Ronald G Tompkins.(2018). Multi-Center Benchmarking Study Group; The Effect of Facial Burns on Long-Term Outcomes in Young Adults: A 5-Year Study, Journal of Burn Care & Research, Volume 39, Issue 4, 13 June 2018, Pages 497–50.
  • Edelman, L. F., Donnelly, R., Manolova, T. S., Brush, C. G. (2018). Gender Stereotypes in the Angel Investment Process. International Journal of Gender and Entrepreneurship, 10 (2), 134-157.
  • 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.
  • Galliers, R. D., Stein, M. (2018). Information Systems: To Be, or Not To Be, a Science? Is that the Question? Communications of the Association for Information Systems, 43 (12), 197-204. (link)
  • McLaughlin, M. D., & Gogan, J. (2018). Challenges and best practices in information security management. MIS Quarterly Executive, 17(3), 237-262.
  • Perrault, E. and Quinn, M. (2018).  "What firms have been doing?  Exploring what the KLD data report about firms' corporate social performance (CSP) in the period 2000-2010", Business & Society, 57(5), 890-928.
  • Primus, D., Stavrulaki, E. (2018). Connecting Product Development and Supply Chain sub-processes to improve New Product Introductions: The impact of connection intensity and timing. Supply Chain Forum: An International Journal (19(2)), 142-159.
  • Quinn, M. A., Perrault, E. (2018). A Descriptive Approach to Corporate Social Performance: Not Slack Investments Nor Good Management, but a Virtuous Cycle. Business and Society.
  • 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.
  • Fedorenko, I. & Berthon, P. (2017). Beyond the expected benefits: unpacking value co-creation in crowdsourcing business models. AMS Review. December 2017. Vol. 7, Issue 3-4, pp.183-194.
  • Fedorenko, I., Berthon, P., & Rabinovich, T. (2017). Crowded identity: Managing crowdsourcing initiatives to maximize value for participants through identity creation. Business Horizons. March 2017. Vol.60, Issue 2, pp.155–165.
  • Larson, B., Leung, O., & Mullane, K. (2017). Tools for teaching virtual teams: a comparative resource review. Management Teaching Review, 2(4), 333-347.
  • Ottley, G., Nasr, N. I. (2017). Teaching an Elevated View of Marketing: Marketing with Customers. Marketing Education Review, 28 (3), 217-229.
  • Pololi, L. H., Evans, A. T., Nickell, L., Reboli, A., Coplit, L. D., Stuber, M., Vasiliou, V., Civian, J. T., Brennan, R. T. (2017).  Assessing the learning environment for medical students: an evaluation of a novel survey instrument in four medical schools. Academic Psychiatry,41(3), 354-359.
  • Primus, D.,Stavrulaki, E., (2017). A product centric examination of alignment decisions at the nexus of product development and supply chains, International Journal of Logistics ManagemenT.
  • Rabinovich, T., Berthon, P., Fedorenko, I. (2017).  Reducing the distance: financial services education in web-extended learning environments . Journal of Financial Services Marketing, 22 (3), 126-131.
  • Todd P. Semla, Austin F Lee, Ronald Gurrera, Laura Bajor, Mingfei Li, Donald R. Miller, Eric G. Smith, Chao Wang, Yun Wan, Lewis E. Kazis Mark S. Bauer (2017),  Off-Label Prescribing of second-Generation Antipsychotics to Elderly Veterans with Posttraumatic Stress Disorder and Dementia. Journal of the American Geriatrics Society, 08/2017.
  • Wong, W., Pepe, J. T., Englander, I. S. (2017). Raising the Bar: Challenging Students in a Capstone Project Course With an Android and Mobile Web Parallel Development Team Project. ISEDJ, 15 (6), 27
  • Jurgens, M., Berthon, P., Edleman, L. (2016). Social Media Revolutions: The Influence Of Secondary Stakeholders. Business Horizons, 59 (2), 129–136.
  • Lutafali, S., Pogvara, Q., & Khoja, F. (2016). Expanding Role of Microfinance Institutions to Combat Multidimensional Poverty. International Journal of Ecological Economics and Statistics, 37(2), 1-10.
  • Perrault, E. and Clark, C. (2016). “Environmental shareholder activism: Considering status and reputation in firm responsiveness”, Organization & Environment, 29(2), 194-211.
  • Skaletsky, M. ., Galliers, R. D., Haughton, D. M., Soremekun, O. (2016). Exploring the Predictors of the International Digital Divide . Journal of Global Information Technology Management, 19 (1), 44-67. b
  • Stein, M., Galliers, R. D., Whitley, E. (2016). Twenty years of the European Information Systems academy at ECIS: Emergent trends and research topics. European Journal of Information Systems, 25 (1), 1-15. b
  • Wang, E. J., Berthon, P., Leyland, P., McCarthy, I. (2016). Service, emotional labor, and mindfulness. Business Horizon, 59 (6), 655-661.