May 31, 2025  
2025-2026 GRADUATE CATALOG {Editing in Progress} 
    
2025-2026 GRADUATE CATALOG {Editing in Progress}

Business Administration - Accounting Concentration, (PhD)


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The Ph.D. in Business Administration with concentration in Accounting from the Crews School of Accountancy is a 72-credit hour degree that prepares candidates for a successful academic career that emphasizes research and teaching in accounting. Through the program, candidates acquire the necessary skills to do “state-of-the-art” scholarly research in accounting and develop effective teaching skills.

Admission Standards and Procedures


Admission Standards


Required:

  • A bachelor’s degree.
  • Undergraduate grade point average that satisfies the Graduate School requirement of at least 2.75 on a 4.0 scale.
  • Successful completion of at least one semester of calculus (MATH 1830, MATH 1910 or equivalent).
  • At least one semester of statistics (SCMS 2710, MATH 1530 or equivalent).
  • Test scores (either GRE or GMAT accepted). A GRE quantitative score of at least 155 is desired, but all applicants are evaluated on a case-by-case basis.
  • For international students only: if an English Proficiency Exam is needed, a score of at least 80 on TOEFL, 6.5 on IELTS, or 110 on Duolingo.

Admission Procedures


Include the following materials in your online application via the Tiger Tracks portal:

  • Transcripts from all institutions of higher learning attended attesting to the courses taken and/or degrees earned, and verifying their successful completion.
  • Score on the Graduate Management Admission Test (GMAT) or the Graduate Record Examination (GRE).
  • Applicant’s resume or CV.
  • 3 letters of reference. Only letters from former professors or supervisors of academic research are acceptable.
  • A short Personal Statement, explaining why the applicant wants to pursue graduate studies in marketing at our institution. Please include an outline of current research interests.
  • International students must additionally include:
    • If your highest degree earned is from an international university, a credential evaluation by any credentialling agency listed in www.naces.org.
    • If an English Proficiency Exam is needed, TOEFL, IELTS or Duolingo score.

When to apply


Program Requirements


Coursework (72 credit hours)


A total of 72 credit hours of graduate coursework must be completed. A minimum of 39 hours must be taken at the University of Memphis.

Core Courses (12 credit hours)


Elective Courses (12 - 24 credit hours)


  • Choose graduate level courses (7000 or 8000 level) offered by the Crews School of Accountancy (courses starting with prefix ACCT).
  • Maximum 3 elective course (9 credit hours) at the 6000 level can be taken.
  • Graduate level courses offered by other related departments at the graduate level may be eligible. Any such courses must be approved by the PhD coordinator.
  • No more than 6 hours of Independent Study (ACCT 7910/8910) courses can be taken.
  • In addition, depending upon the student’s main area of research interest, at least 9 credit hours of coursework will be selected. These may be from other areas in the College or from computer and mathematical science and cognitive and social psychology.
Transfer Credit

Maximum 15 credit hours

Dissertation hours (6 - 18 credit hours)


  • After completing the Comprehensive Exam, the student may enroll in dissertation hours.
  • A minimum of 6 hours of dissertation (BA 9000) must be taken.
  • No more than 18 hours of dissertation (BA 9000) credit can be taken.

Comprehensive Exam


The Comprehensive Exam consists of 2 Components:

  • A student must take the written exam within two years of completing the required coursework and, if unsuccessful in their first attempt, must retake the written exam within one year from the date of the unsuccessful attempt.
  • The oral comprehensive exam must be taken within six months of the successful completion of the written exam, and any student who is unsuccessful in their oral exam must retake the exam within six months.

Dissertation


Students must write and defend a dissertation. 

  • Dissertation Committee:  consists of at least four members, including the student’s main adviser (Chair) and other members of the graduate faculty. One of these four members may come from outside the Department. The student is responsible for identifying the members of the Dissertation Committee with the help of the adviser.
  • Dissertation Proposal: when the idea for the dissertation has been approved by the Dissertation Committee, it must be presented to them.
  • Dissertation Defense: After the Dissertation is approved by the Dissertation Committee, the Dissertation Defense must be scheduled according to the Presentation Guidelines. For style, format and submission guidelines and University deadlines, please visit https://www.memphis.edu/gradschool/current_students/tdguide_preparation.php  

Retention Policy


Graduation Requirements


  • Fulfill the above program requirements.
  • Must be enrolled in the term of intended graduation (Fall, Spring or Summer).
  • Must follow the process outlined by the Graduate School by the stipulated deadlines
  • Must have a cumulative GPA of 3.0 on all graduate coursework.
  • No more than 7 hours of “C+,” “C,” or “C-” will be counted towards the degree.

Typical Sequence


Fall of Year 1:

  • ECON 8125 – Applied Statistics
  • ECON 6810 – Quantitative Economics Analysis
  • ACCT 8740 – Seminar in Introduction to Accounting Research

Spring of Year 1:

  • ECON 8810 – Econometrics I
  • ECON 8120 – Advanced Quantitative Economic Analysis
  • ACCT 8710 – Accounting Research Seminar/Advanced Capital Market

Fall of Year 2:

  • ACCT 8610 – Seminar in Auditing Research
  • ACCT 8621 – Agency and Financial Economics Theory Seminar
  • Elective Course

Spring of Year 2:

  • ACCT 8720 – Accounting Research Judgment/Decision
  • ACCT 8731 – Accounting Research Methodology
  • Elective Course

Fall of Year 3:

  • Elective Course
  • Elective Course
  • Elective Course

Spring of Year 3:

  • Elective Course
  • Elective Course
  • Elective Course

Fall of Year 4 and Beyond:

  • Dissertation Research Phase: Students will begin work on their dissertation, which involves original research that contributes to the academic accounting literature.

Additional Notes:

  • Elective courses should be chosen in consultation with the PhD and coordinator and may include supporting areas such as finance, management, marketing, psychology, or data analytics, based on individual research interests.
  • Students are required to pass both written and oral comprehensive exams before proceeding to the dissertation phase.
  • Independent Research (ACCT 8000) involves working under a faculty member, producing a research paper that should be presented in the Fall semester of either Year 2 or Year 3.
  • Dissertation work is expected to start after coursework completion, typically in Year 4

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