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 University of Illinois, University of Connecticut, Arizona State University, University of Kentucky, and Chinese University of Hong Kong.

We admit 2 to 4 students in residence each fall. It takes 4 to 5 years to finish the program. Students are required to take about 2 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:

Brown, Tian, and Tucker. The spillover effects of SEC comment letters on qualitative corporate disclosure: Evidence from the risk factor disclosure. Accepted by Contemporary Accounting Research in March 2017, pending the Editor-in-Chief’s approval.

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. 2013. Does corporate tax aggressiveness influence audit pricing. Contemporary Accounting Research, spring, 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.

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.

Driskill, Kirk, and Tucker. Earnings announcement clustering and analyst forecast behavior.

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

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

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

Hinson, Tucker, and Weng. The tradeoff between relevance and comparability in segment reporting.

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.