Ph.D. Concentration – Accounting

The accounting concentration is designed to develop scholars for academic careers. Research-active faculty expose Ph.D. candidates to four major research areas – Auditing, Corporate Governance, Financial Accounting, and Tax - and to a variety of research methods spanning archival, behavioral, and qualitative research methods. PhD candidates conduct research in the School of Accountancy, which enjoys a reputation as one of the top-rated schools internationally. The School of Accountancy Ph.D. is separately accredited by the Association to Advance Collegiate Schools of Business (AACSB – International), and the school is one of only eight colleges and universities in the world that is recognized as an Institute of Internal Auditor’s Center of Excellence.

photo of accounting faculty

Divesh Sharma

"As the nucleus of a business, the accounting function provides information for economic decision making to stakeholders within and external to the business. Because the relevance and reliability of accounting information is pivotal to decision making, my core research passion surrounds understanding the incentives driving gatekeepers such as auditors and audit committees to ensure the credibility of accounting information is upheld."

Divesh Sharma
Accounting Discipline Lead
Faculty Web Page



Discover if the KSU Ph.D. in Business Administration is Right For You

Get your questions answered! Attend an Information Session today before applying to the KSU Ph.D. in Business Administration program at Coles College of Business!

Attend Information Session Apply Today