Accounting

Combine conceptual and technical accounting skills with mathematics, statistics, econometrics and relational databases to produce original research. By examining current and relevant issues, doctoral students help advance the academic accounting field and contribute to the profession, governance and industry.

Pursue a tenure-track position in academia conducting research, publishing scholarship and teaching future accountants. A doctorate also prepares you for senior-level positions in research, financial management and policy.

Work with faculty who are ranked among the most productive researchers by the Academy of Management Journal, as well as by top scholarly journals within their discipline. Our faculty:

• Are globally connected and have active research programs throughout Europe, Asia and North America
• Are regularly cited in such international media outlets as the Associated Press, Wall Street Journal, Forbes, Washington Post, NPR, Bloomberg Business, Al Jazeera and Nasdaq
• Collaborate with regional, national and international business leaders
• Help you connect across disciplines throughout UB and with visiting scholars to gain exposure to a wide range of research paradigms
• Guide you in the exploration of high-impact research, positioning you for publication in leading academic journals
• Publish in and serve on editorial boards for leading academic journals
• Interact with accounting professionals through the School of Management's Accounting Advisory Council and other organizations

Our program emphasizes empirical research addressing contemporary issues in three main areas:

• Effectiveness of accounting numbers and voluntary accounting disclosures in promoting the efficiency of the capital market: Examine the relationship among accounting numbers and forecasts, financial asset pricing and the risk of holding those assets.
• Impact of financial reporting rules and tax rules on managerial behavior: Explore whether rules lead to sub-optimal decisions by managers, and if the societal benefits of certain rules exceed the cost of implementation.
• Efficacy of the audit function and the effectiveness of corporate governance: Study the ability of auditing and corporate governance mechanisms to discourage certain behavior, such as income manipulation, by managers.