| Concentrations
Offered - Accounting |
The accounting doctoral program is aimed at producing high quality researchers to become university faculty. To achieve this goal, accounting doctoral students are required to take doctoral level classes in accounting, finance, and economics, and are prepared to do cutting edge accounting research. Accounting doctoral seminars cover a broad range of topics in accounting and auditing, such as earnings management, accounting conservatism, disclosure, internal controls, and corporate governance. A typical course sequence is shown below.
With a wide range of interests, the accounting faculty members actively conduct high quality research in accounting and auditing, and have articles published in leading journals, such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, Accounting, Organization and Society, Journal of Business, Journal of Accounting, Auditing, and Finance and Journal of Accounting and Public Policy, among many others. In addition, accounting doctoral students are encouraged to interact closely with the finance faculty members. The current finance faculty members have articles published in leading journals, such as Journal of Finance, Journal of Financial Economics, Review of Financial Studies, Journal of Political Economy, Journal of Financial and Quantitative Analysis, and Journal of Business.
Coordinator for Accounting: Prof. Jian Zhou at jzhou@binghamton.edu
Typical Schedule for Accounting Ph.D. Students
Year 1,
Semester 1: |
Microeconomic Theory, Theory of Finance, Capital Market Seminar, Pedagogy |
Year 1,
Semester 2: |
Accounting Research Seminar I, Corporate Finance Theory, Economics Statistics |
Year 2,
Semester 1: |
Accounting Research Seminar II, Econometrics, Research Method I |
|
Year 2,
Semester 2: |
Topics in Finance, Topics in Econometrics, Elective |
| Year 3: |
Teaching experience, Comprehensive exams, Dissertation Proposal |
|
| Year 4: |
Dissertation |
Core Accounting Faculty
Jian Zhou, Ph.D., Syracuse University; Assistant Professor
Research interests: Financial accounting, auditing
Representative publications:
1. "Audit Committee, Board Characteristics and Auditor Switch Decision by Andersen's Clients" (with Ken Chen), Contemporary Accounting Research, forthcoming.
2. "Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen's Indictment on Its Client Firms" (with Srinivasan Krishnamurthy and Nan Zhou), Contemporary Accounting Research, summer 2006, 23 (2), 465-490.
3. "Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence" (with Gerald Lobo), Accounting Horizons, March 2006, 20 (1), 57-73.
Mustafa Ciftci, Ph.D., The University of Texas at Dallas; Assistant Professor
Research interests: The accounting treatment and valuation of R&D; cost behavior; corporate governance.
Nan Zhou, Ph.D., University of Minnesota; Associate Professor
Research interests: Auditing, disclosure, intangibles, IPO, information economics
Representative publications:
1. "Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen's Indictment on Its Client Firms"(with Srinivasan Krishnamurthy and Jian Zhou), Contemporary Accounting Research, summer 2006, 23 (2), 465-490.
2. "The Valuation of Biotech IPOs" (with Re-Jin Guo and Baruch Lev), Journal of Accounting, Auditing and Finance, fall 2005, 20 (4), 423-459.
3. "Competitive Costs of Disclosure by Biotech IPOs" (with Re-Jin Guo and Baruch Lev), Journal of Accounting Research, May 2004, 42 (2), 319-355.
Sara Reiter, Ph.D., University of Missouri; Professor
Research interests: Accounting theory, applied Ethics, sociology of science
Representative publications:
1. "The Structure and Progressivity of Accounting Research: The Crisis in the Academy Revisited" (with Paul Williams), Accounting, Organizations, and Society, August 2002, 27 (6), 575-607.
2. "Bond Ratings, Bond Yields and Financial Information" (with David Ziebart), Contemporary Accounting Research, fall 1992, 9 (1), 252-282.
3. "Determinants of Corporate Pension Funding Strategy" (with Jere Francis), Journal of Accounting and Economics, April 1987, 9 (1), 35-59.
4. "Regression Strategies When Multicollinearity Is a Problem" (with Douglas Pearce), Journal of Accounting Research, spring 1985, 23 (1), 405-407.
Scott Duellman, Ph.D., Syracuse University; Assistant Professor
Research interests: Conservatism, corporate governance, earnings management, disclosure, financial statement fraud
Representative publications:
1. "Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis "(with Anwer Ahmed), Journal of Accounting and Economics, forthcoming.
Steven Schwartz, Ph.D., Ohio State University; Associate Professor
Research interests: Experimental economics
Representative publications:
1. "A Laboratory Investigation of Verification and Reputation Formation in a Repeated Joint Investment Setting" (with Rick Young), Contemporary Accounting Research, summer 2002, 19 (2), 331-363.
2. "Behavioral Implications of Information Systems on Disclosure Fraud"(with David Wallin), Behavioral Research in Accounting, 2002, 14, 197-221.
3. "Reputation without Repeated Interaction: A Role for Public Disclosures." (with Rick Young and Kristina Zvinakis), Review of Accounting Studies, December 2000, 5 (4), 351-375.
Yan Zhang, Ph.D., Louisiana State University; Assistant Professor
Research interests: Financial accounting and reporting
Representative publications:
1. Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (with Jian Zhou and Nan Zhou), Journal of Accounting and Public Policy, May/June 2007, 26 (3), 300-327.
2. "The Information Content of Short Interest: A Natural Experiment" (with Tom Arnold, Alex Butler, and Tim Crack), Journal of Business, July 2005, 78 (4), 1307-1335.
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