PhD in Accounting in Rochester United States | University of Rochester

The Simon Business School's PhD Program in Accounting equips students to meaningfully advance academic research by leveraging the school's rigorous economics and quantitative curriculum. Simon approaches accounting not as an isolated field, but as a vital component of applied economics. Through this financial economics lens, accounting researchers can generate insights that influence diverse domains including firm theory, corporate finance, regulatory economics, and market efficiency.
Our accounting doctoral program boasts a prestigious legacy of cultivating graduates who emerge as leading scholars shaping the discipline. Simon is home to the Journal of Accounting & Economics, one of the field's premier publications, which our faculty founded and continue to co-edit. The school also pioneered Positive Accounting Theory, a transformative framework that has guided accounting scholarship for decades. Our professors bring expertise spanning traditional accounting topics to innovative research bridging accounting with developments in financial economics.
Doctoral candidates at Simon examine accounting through an applied financial economics framework, discovering its fundamental connections to firm theory, corporate finance, regulatory economics, and market efficiency. The program fosters a collaborative environment where faculty provide personalized mentorship and research partnerships to prepare students for impactful academic careers.