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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: Collaborative Research Publications

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

  • 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.
  • Bierstaker, J., Downey, D., Rose, J. and J. Thibodeau. (2018). Effects of stories and checklist decision aids on knowledge structure devlopment and auditor judgment. Journal of Information Systems 32(2): 1-24.
  • 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.
  • Burke, J., Hoitash, R., Hoitash, U. (2019). Audit partner identification and characteristics: Evidence from U.S. Form AP filings. Auditing: A Journal of Practice & Theory 38(3): 71-94.
  • 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, forthcoming
  • Cannon, N., and J. C. Bedard. 2017. Auditing challenging fair value measurements: Evidence from the field. The Accounting Review 92 (4): 81-114.
  • 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.
  • 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
  • Schnader, A, Kimberly D. Westernmann, Denise Hanes Downey, and Jay C. Thibodeau (2016). Training Teacher-Scholars: A Mentorship Program. Issues in Accounting Education: May 2016, Vol. 31, No. 2, pp. 171-190
  • Schnader, A. L., Bedard, J.C., and Cannon, N. H. (2019). Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry: From Self-Regulation to PCAOB Oversight. Contemporary Accounting Research, 36(4), 2554-2587.
  • Thibodeau, J., Williams, T. and A. Witte. (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.
  • 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.

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

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