Accounting, PhD

The Accounting PhD program trains students to do rigorous research in accounting, a specialized area of financial economics. The program is highly analytical and quantitative. We look for strong undergraduate preparation in microeconomics and mathematics, while some prior accounting or finance training at the undergraduate or graduate level is an advantage. Institutional understanding of how accounting information is used by capital market participants and/or within firms is useful and best obtained through relevant work experience, but is not required of applicants.

Close working relationships with faculty members provide an excellent learning experience while at Wharton and can continue throughout the student’s career. Our program provides students with opportunities to interact with faculty and get started on relevant research early in the program. Required research elements include the first-year research assistantship and the first and second year summer research papers.

For more information: https://doctoral.wharton.upenn.edu/programs-of-study/accounting/

Required Courses

The course of study for the Ph.D. in Accounting requires the completion of 16 graduate course units.¹

¹

Students must pass all required courses with a grade of B- or better.

²

Students may, with prior approval of the Accounting PhD coordinator, satisfy this requirement by taking ECON 7300/706. In extraordinary cases, with approval of the Accounting PhD coordinator, a student may satisfy the Econometrics/Statistics requirement with other course sequences.

University PhD Benchmarks

In addition to Program requirements, the following milestones must be completed:

For more information view the University’s Academic Rules for PhD Programs.

The degree and major requirements displayed are intended as a guide for students entering in the Fall of 2025 and later. Students should consult with their academic program regarding final certifications and requirements for graduation.

Sample Plan of Study