Accounting PhD Research

 

Accounting Research Areas, Disciplines and Methods

Accounting research may be classified on three dimensions: substantive area, source discipline and method. The key substantive areas are managerial accounting, financial accounting, auditing and tax. The common source disciplines are economics, finance, management and psychology. The typical research methods are analytical modeling, archival data analysis and experimental data analysis.

Our faculty and students have sustained a proven track record of publishing in the top accounting journals across all substantive areas utilizing archival and experiment data analysis.


Publication Rankings

Research by School of Accountancy faculty and doctoral students appears in a variety of top-ranked publications. Learn more:

For archival-tax research, the University of Arizona is ranked #19 in the nation in terms of faculty publications in the last six years according to BYU 2017 accounting research ranking.

For archival-financial research, University of Arizona is ranked #24 in the nation in terms of faculty publications in the last six years according to BYU 2017 accounting research ranking.

For archival-audit research, University of Arizona is ranked #32 in the nation in terms of faculty publications in the last six years according to BYU 2017 accounting research ranking.

Faculty's primary research interests by research method include:

Graduates of our doctoral program have placed at Tier-1 research universities and have maintained a strong record of publication success post-graduation.

According to the 2017 Accounting PhD program ranking published by Brigham Young University, the University of Arizona ranks #3 overall in the nation in terms of PhD graduates’ publication record in accounting journals within the six years post-graduation since 1990. The only schools ranked before us are University of Michigan, University of Texas at Austin and Stanford University. View rankings.

For archival-tax research, the University of Arizona is consistently the #1 PhD program in the nation. View rankings.

For archival-auditing research, the University of Arizona is ranked #2 PhD program in the nation based on six-year post-graduation publications in accounting journals since 1990. The only school ranked before us is the University of Missouri. View rankings.

For archival-financial research, the University of Arizona is ranked the #8 PhD program in the nation based on six year recent post-graduation publications in accounting journals since 1990. The schools ranked before us are Michigan, Stanford, Chicago, Rochester, Washington, Pennsylvania, Penn State, Iowa and North Carolina. View rankings.


Faculty and Student Collaborative Research

Our program has a tradition of faculty-student research collaboration.

Listed below are some of our very recent successes. The coauthors of each publication or working paper contain at least one current faculty member and/or at least one current PhD student or PhD graduates (names of the students are highlighted in bold).

 

Katharine Drake, Russ Hamilton, and Stephen Lusch. 2020. “Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations. Journal or Accounting and Economics.

Musaib Ashraf, Paul Michas, and Dan Russomanno. 2020 "The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting.The Accounting Review.

Katharine Drake, Nathan Goldman, and Stephen Lusch. 2016. “Do Income Tax Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?The Accounting Review.

Phillip Lamoreaux, Paul Michas and Wendy Schultz. 2015. “Do Accounting and Audit Quality Affect World Bank Lending?” The Accounting Review.

Dan Dhaliwal, Scott Judd, Matthew Serffling, and Sarah Shaikh. 2015. “Customer Concentration Risk and the Cost of Equity Capital.” Journal of Accounting and Economics

Dan Dhaliwal and Phillip Lamoreaux, L. Litov, and J. Neyland. 2015. “Shared Auditors in Mergers and Acquisitions.” Forthcoming at Journal of Accounting and Economics

 

Jade Chen, Paul Michas, Dan Russomanno, and Wenzi Zhuang. “Air Pollution and Audit Quality within the United States.” Under review at Contemporary Accounting Research.

Katharine Drake, Nathan Goldman, and Frank Murphy. “Foreign Employment, Income Shifting, and Tax Uncertainty.” Accepted for publication at The Accounting Review.

Jade Chen and Preeti Choudhary. “The Impact of National Office Involvement on Audit Quality,” presented at the 2021 Hawaii Accounting Research Conference, the 2021 Financial Accounting and Reporting Section Conference, and the 2021 Auditing Midyear 2021 Conference of the AAA.

Jeremy Douthit, Michael Majerczyk, and Lisa McLuckie Thain. “Updated Theory and New Evidence on the Effect of Information System Precision on Managerial Reporting.”

Lin Cheng, Jacob Jaggi, Paul Michas, and Jeffrey Schatzberg. "Auditor-related Provisions in Private Loan Agreements, Audit Fees, and Audit Quality"

Musaib Ashraf, Michael S. Drake, Rick Mergenthaler, and Jacob Thornock. "Does Monitoring by Retail Investors Improve Financial Reporting Quality?”

Musaib Ashraf, Preeti Choudhary, and Jacob Jaggi. "Do Greater Audit Committee Responsibilities Enhance Corporate Governance?"

Rick Mergenthaler, Paul Hribar, Aaron Roeschley, Spencer Young, and Chris X. Zhao. "Within-GAAP Discretion and Voluntary Disclosure"

Jeremy Douthit, Max Hewitt, and Ashley Sauciuc. "Multi-level Relative Performance Evaluations in Teams", presented at the 2018 Global Management Accounting Research Symposium.

Jeremy Douthit and Ashley Sauciuc. "Budget Difficulty and Performance in Unstable Production Environments", presented at the 2017 Management Accounting Midyear Meeting of the AAA.