Accountancy, PhD

Plan of Study

This program consists of 12 credit hours of dissertation and 72 credit hours of coursework and research. Students may not apply credit hours earned from a previously awarded doctoral degree from ASU or another institution toward their current ASU doctoral degree. However, at the academic unit's discretion, students may apply up to 30 credit hours from a previously awarded master's degree toward their doctoral plan of study. Students work with their study committees to determine an appropriate plan of study. Common areas of functional specialization include financial and managerial accounting, auditing and taxation. Within these functional areas, doctoral studies may emphasize experimental or archival research methods. All accountancy doctoral students are required to take a three-semester sequence of accountancy doctoral coursework. A maximum of 12 approved graduate credit hours may be transferred to satisfy program requirements.

Comprehensive Examinations

Once the student has completed all necessary coursework on their approved plan of study, the academic unit may initiate the scheduling and administering of the student's comprehensive examinations, which consist of a minimum of a written exam; an oral exam may also be required at the discretion of the academic unit.

Candidacy

After they pass their comprehensive examinations and successfully defend their dissertation prospectus, doctoral students receive a letter from the dean of the Graduate College indicating that they have achieved candidacy status.

Dissertation Requirements

Students are required to present a dissertation to satisfy the research requirement for the doctorate. The dissertation is defended in an oral examination commonly known as the dissertation defense. Students must be enrolled in at least one credit hour that appears on the plan of study or one hour of appropriate graduate-level credit, such as 795 Continuing Registration, during the semester (including a summer session) in which the student defends the dissertation. For detailed information regarding the university's doctoral degree requirements, students should refer to the Graduate College policy and procedures for a Doctor of Philosophy program.

Maximum Time Limit

Doctoral students must complete all program requirements within 10 consecutive years.