Program Overview

The Ph.D. Program in Accounting prepares students to conduct original research on accounting issues. Accounting research addresses substantive accounting issues with theories and methods drawn from disciplines such as economics, finance, psychology, mathematics, and statistics. Our faculty research represents a broad range of interests and research methods. Our program offers broad based interdisciplinary training that prepares our students for a career in academic research institutions.

We look for students with strong analytical skills, business background, superior communication skills, and a strong work ethic. Our recent graduates have been placed at reputable research universities, such as the The Ohio State University, University of Illinois, University of Connecticut, Arizona State University, University of Kentucky, and Chinese University of Hong Kong.

We admit two to four students in residence each fall. It takes four to five years to finish the program. Students are required to take about two years of coursework, pass written and oral comprehensive examinations, demonstrate proficiency in research and teaching, and defend a dissertation.

Co-authorship between faculty and Ph.D. students

Research projects started when the students with names in bold text were in our Ph.D. program:

Knechel, Driskill, and Thomas. 2019. Understanding financial auditing from a service perspective. Accounting, Organizations and Society. Forthcoming.

Donohoe, McGill, and Outslay. 2019. The geometry of international tax planning after the Tax Cuts and Jobs Act: A riff on circles, squares, and triangles. National Tax Journal, 72(4): 647-670.

Hinson, Tucker, and Weng. 2019. The tradeoff between relevance and comparability in segment reporting. Journal of Accounting Literature, 43: 70-86

Driskill, Kirk, and Tucker. 2019. Concurrent earnings announcements and analysts’ information production. The Accounting Review. Conditionally accepted.

Brown, Tian, and Tucker. 2018. The spillover effects of SEC comment letters on qualitative corporate disclosure: Evidence from the risk factor disclosure. Contemporary Accounting Research, 35 (2): 622-656.

Brown and Knechel. 2016. Auditor client compatibility and audit firm selection. Journal of Accounting Research, 54(5): 1331-1364.

Ryan, Tucker, and Zhou. 2016. Securitization and insider trading. The Accounting Review, 91(2): 649-675

Bell, Causholli, and Knechel. 2015. Audit firm tenure, non-audit services, and internal assessments of audit quality. Journal of Accounting Research, June, 461-631.

Ciconte, Kirk, and Tucker. 2014. Does the midpoint of range earnings forecasts represent managers’ expectations? Review of Accounting Studies, 19(2): 628-660

Donohoe, McGill, and Outslay. 2014. Risky business: The prosopography of tax planning structures. National Tax Journal, 67(4): 851–874.

Donohoe and Knechel. 2014. Does corporate tax aggressiveness influence audit pricing. Contemporary Accounting Research, 31: 284-308.

Donohoe, McGill, and Outslay. 2013. Back to the drawing board: The structural and accounting consequences of a switch to a territorial tax system. National Tax Journal, 66(3): 713-744.

Causholli, Knechel, Lin, Sappington. 2013. Competitive procurement of auditing services with limited information. European Accounting Review, September, 573-605.

Donohoe, McGill, and Outslay. 2012. Through a glass darkly: What can we learn about a U.S. multinational corporation’s international operations from is financial statement disclosures? National Tax Journal, 65(4): 961-984.

Lu and Tucker. 2012. Nonearnings corporate guidance. Financial Management, 947-977

Causholli and Knechel. 2012. An examination of the credence attributes of an audit. Accounting Horizons, December, 631-655.

Causholli and Knechel. 2012. Lending relationships, auditor quality and debt costs. Managerial Auditing Journal, 27 (6): 550-572.

Brown and Tucker, 2011. Large-sample evidence on firms’ year-over-year MD&A modifications. Journal of Accounting Research, Vol. 49 (2): 309-346.

Donohoe and McGill. 2011. The effects of increased book-tax difference tax return disclosures on firm valuation and behavior. The Journal of the American Taxation Association, 33 (2).

Casterella, Jensen and Knechel. 2010. Litigation risk and audit firm characteristics. Auditing: A Journal of Practice & Theory, November, 71-82.

Causholli, DeMartinis, Hay, and Knechel. 2010. Audit markets, fees and production: Towards an integrated view of empirical audit research. Journal of Accounting Literature, 167-215.

Casterella, Jensen and Knechel. 2009. Is self-regulated peer review effective at signaling audit quality? The Accounting Review, May, 713-735.

Bogdani, Causholli, and Knechel. The role of assurance in equity crowdfunding. Second round at TAR.

Bowler, Carnes, and Park. Annual auditor contract renewal negotiations and financial reporting quality.

Bowler and Cicone. Initial audit engagement discounts through the lens of time.

Brown, Guang, and Tucker. Financial statement similarity and SEC comment letters.

Brown, Hinson, and Tucker. Value relevance and managers’ use of the MD&A. R&R at a top journal.

Carnes, Green, and Krupa. Household discretionary wealth and the cost to mutual funds.

Cicone, Knechel, and Park. Interim restatement and the year end audit. First sound at TAR.

Gao, Jia, Krupa, and Tucker. Do management earnings forecasts matter in loan markets and why? R&R at a top journal.

Hinson and Piao. Disclosure spillover: Evidence from going-private activity.

Kirk, Weng, and Kielty. Analyst extraversion and information gathering

Kirk, Vincent, and Williams. From print to practice: XBRL extension use and analyst forecast properties.

Kirk, Stice, and Stice. The effect of weather on accounting performance, analyst forecasts, and securities prices.

Madsen and Piao. Burnout in accounting: A comparative study of its prevalence and causes.

Madsen and Williams. Standardization and accounting’s vitality crisis.

Mayberry, Park, and Xu. Risk taking incentives and earnings management: Evidence from a natural experiment.

Tucker, Zhou, and Zhu. The incremental usefulness of parent-only balance sheets: Evidence from banks. R&R at a top journal.

Wang and Tucker. The consistency of intraday timing of corporate disclosure releases.

Distinguished Scholar Week

We invite a distinguished scholar to conduct intensive (five 3-hour sessions) and interactive research sessions for one week in May. Such expert training is scheduled to be analytical every other year. Below are the distinguished scholars whom we have invited:

  • May 2017: Katherine Schipper, Duke University
  • May 2018: Ilan Guttman, New York University
  • May 2019: Chris Armstrong, Wharton School at the University of Pennsylvania

Mandatory Student Health Insurance Program

A mandatory student health insurance program for incoming University of Florida students was approved by the UF Board of Trustees to be initiated by fall 2014. Effective Summer B 2014, all newly admitted or re-admitted students who are enrolled at least half time* in a degree-seeking program and are attending any campus of the University of Florida will be required to show proof of adequate health insurance as a condition of enrollment. This requirement would also apply to existing students who complete a degree and move to a new degree-seeking program (e.g. from bachelor’s to master’s).

The program allows students and their families to retain the freedom to purchase insurance in the marketplace or through the University-sponsored plan. More information including insurance coverage guidelines, frequently asked questions, how to submit one’s insurance information and more, can be found at UF Health Compliance Office. Please note that students who have matriculated at UF Summer A 2014 or earlier and who are currently enrolled are exempt from this requirement.

* Half time is defined as 5 eligible credit hours (4 credit hours during summer) for graduate students including post- candidacy doctoral students. For students beginning in Summer B term, half-time is considered 3 hours; however, one must be enrolled in 6 hours to receive financial aid. This applies to both domestic and international students.