At Bentley University, we take a personalized approach to doctoral education. We seek students 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.
Our students take a series of core seminars that provide a strong disciplinary foundation: Financial Accountancy, Auditing and Assurance, Managerial Control Systems, Judgment and Decision-Making and an Accountancy Workshop that considers special topics in accounting research. The Accountancy PhD also includes methodology courses (both quantitative and qualitative, and a specialized course in experimental design) and a broad interdisciplinary foundation derived from our emphasis on business, technology and society. Visit the Curriculum of Study page to see sample syllabi, along with our four-year curriculum.
Selected Publications by Bentley PhD 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.
- 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.
Bentley PhD in Accountancy Placements
(For a complete listing please visit our Alumni Directory)
California Polytechnic State University - San Luis Obispo
Northern Illinois University
Texas State University
University of Colorado, Denver
University of Massachusetts at Dartmouth
University of New Hampshire
University of San Diego
Virginia Commonwealth University
West Virginia University