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The doctoral program is a rigorous, full-time commitment spanning four to five years, demanding significant dedication from participants. Students must live in Seattle and engage fully in the program. Under faculty supervision, PhD candidates develop tailored study plans featuring one primary specialization and at least two secondary focus areas. Beyond classes, departments host frequent seminars where students and professors analyze and discuss cutting-edge research.
The accounting Ph.D. curriculum focuses on two principal research directions. The first investigates how accounting data (both financial and managerial) functions in contracts and financial markets, employing economic and financial theories with empirical analysis of archival records. The second explores decision-making processes in accounting (behavioral research), applying psychological principles through controlled human experiments. While frequently used in auditing studies, this approach also examines financial and managerial accounting topics. The program equips graduates to publish in elite journals like The Accounting Review, Journal of Accounting and Economics, and Journal of Accounting Research, preparing them for academic careers at top research institutions.