SPECIALIZATION IN ACCOUNTANCY

PH.D. IN BUSINESS

Ph.D. students attend seminar
Interested in developing your research skills and opening the door to top positions in the field of accounting? The Ph.D. program in business with a specialization in accountancy will prepare you for success. Our small program allows us to give you a personalized experience, as well as the opportunity to develop and pursue academic strengths. If accepted, you will receive a competitive stipend, tuition remission and access to basic coverage under the university’s student health insurance plan.

The School of Accountancy is currently accepting applications for Fall of 2020.

calendar icon
August Start
Apply by January 1

Apply Now

Review Admission Requirements
Review Admission Process

Admission Requirements

Deadlines

We start reviewing files for fall semester admission in early February. We do not admit Ph.D. candidates to start course work at mid-academic year (January). Our recommended date for receiving all application materials is January 1. When your file is complete in all respects, it will be reviewed by the School of Accountancy faculty for their decision. An on-campus interview is recommended. Final decisions on admission are normally made in mid-April.

School Admission Requirements

Academic transcripts that showcase excellent grades. Transcript instructions for both domestic and international students can be found in the “Review Admission Process” tab above.

GMAT score of at least 650, or equivalent GRE. However, we have made exceptions for exceptional students. We do not waive the GMAT/GRE exam requirement.

Your resume
Three letters of recommendation
A statement of purpose
The statement of purpose should include:
- Your area of interest in accounting
- Why you want to earn a Ph.D.
- What you hope to accomplish with a Ph.D.

Your resume, three letters of recommendation and statement of purpose must be submitted through the Graduate Admissions Management and Evaluation System (GAMES).

GMAT – Graduate Management Admission Test

A professional resume should be submitted through GAMES. Please include the following: relevant work experience, skills and involvement and education.

You must register to take the GMAT (preferred) or GRE and have the results forwarded to Nebraska (use institution code S40-HW-48). You must also submit your scores through GAMES.

The minimum GMAT score is 650 for admission; our average GMAT score of admitted Ph.D. students has been approximately 700 since we joined the Big Ten.

International Students with a degree outside the United States must also include:

- TOEFL score (minimum score of 550 written, 213 computer based or 80 iBT) (use institution code 6877)

The International Student and Scholar Office provides orientation, counseling and advising to international students, and serves as the official liaison between your sponsoring agency and the United States government. Staff members are also available to help you make contacts on campus and in the Lincoln community.

Guidelines for International Students

Admissions Process

Apply

Apply online and submit the $50 application fee.

Apply Online Now

Upload Supporting Documents

Once you fill out the initial Graduate Studies application, you will receive information to complete the rest of your application in MyRED and the Graduate Admissions Management & Evaluation System (GAMES). You are required to submit an unofficial transcript from each post-secondary institution you have attended in MyRED.

MyRED Upload Instructions

All other application items will be submitted electronically via GAMES.

Submit Official Transcripts

If you are admitted, you will be required to submit an official transcript sent directly from each institution you have attended to the Nebraska Office of Graduate Studies. We recommend you complete this task at least 30 days prior to the term you wish to begin. At the time of admission, a registration hold will be placed on your account until the University of Nebraska–Lincoln receives your official transcripts. Your admission may be rescinded if discrepancies exist between uploaded transcripts and official transcripts.

Electronic Transcript Submission

After applying, typically on the next business day, applicants will receive an email granting access to TrueYou and MyRED , including MyRED’s “Application Status in Graduate Studies” page and its upload tool. Uploaded transcripts are unofficial but sufficient for application review. We do not accept transcripts by email or fax.

Electronic Transcript Upload Information

Paper Transcript Submission

Have your undergraduate institution send one physical transcript to:

University of Nebraska–Lincoln
Graduate Admissions
1100 Seaton Hall
Lincoln, NE 68588-0619

International Student Transcript Submission

If you are an international student, please refer to the Nebraska Office of Graduate Studies for transcript and document information.

International Transcript Information

Strength in Numbers
We consider a mix of attributes while admitting, such as prior academic success, recommendations, past work experience and GMAT score (650 or above is desirable). We typically expect you to have a strong technical accounting background and recent coursework in calculus and other quantitative methods.

Program Requirements

A minimum of 90 graduate credit semester hours beyond the bachelor’s degree is required. If like many of our students, you are coming into the program with a Master in Accounting or related area, those hours may be used to partially fulfill the requirements.

First Year Paper and Presentation

You will be required to complete a research paper the first summer in the program. Your work will be presented in the fall semester of the second year of the program.

Second Year Paper and Presentation

You will also be required to complete a research paper during the second summer of your program. This project must be approved by the director of the Ph.D. program and presented in the fall of the third year.

Weekly Workshops

All of our accounting Ph.D. students must attend the accounting research workshops. We expect you to study the research paper prior to the presentation and make useful contributions during seminar discussions. Research presentations are most often held on Friday afternoons. It is important that scheduled classes do not conflict with this time.

Comprehensive Examination

When you have completed all the courses specified in your proposed program, you will be allowed to take a comprehensive examination, which generally shall occur in the summer of the second year of your program. The examination is scheduled no more than twice a year. You may sit for the exam twice.

Dissertation

Your dissertation is to be original research, performed by you. Your Supervisory Committee has the final authority on the dissertation’s acceptance or rejection.

Read more

Coursework

Upon entrance, program planning and course selection is administered by the director of the Ph.D. program. If you’re employed as a teaching or research assistant, the maximum semester course load is twelve hours, though normally our students take nine hours.

Accounting

A tentative list of required accounting courses includes the following four Ph.D. seminars:

  • ACCT 916 Introductory Ph.D. Seminar
  • ACCT 99X Financial Accounting Research
  • ACCT 99X Selected Topics-Auditing Research
  • ACCT 99X Selected Topic-Tax Research

You will be required to successfully complete a twelve graduate credit hours sequence of courses outside of accounting, but related to a chosen accounting concentration area.

Analysis Tools

You should have taken the equivalent of the University of Nebraska–Lincoln Calculus I-III prior to entering the Ph.D. program. A program of study will include at least four tool courses from, for example, mathematics, econometrics or statistics consistent with your chosen accounting concentration area (normally a total of twelve graduate credit hours).

Economic Theory

You will be required to successfully complete Economics 973 (microeconomics). We also encourage you to take Economics 873 (microeconomics).

Read more

Benefits

Assistantships
All offers include graduate assistantships. A graduate assistantship compensates you for teaching and/or research appointments. The compensation includes a waiver of tuition, partial payment of the cost of health insurance and a monthly cash stipend. The work requirement involves 19-20 hours per week and no other outside employment is allowed during the assistantship commitment.

All assistantships are contingent upon available funding, but the policy of the School of Accountancy has been to fund students with assistantships while pursuing the Ph.D. degree in residence. Assistantships are awarded on a year-to-year basis, contingent upon satisfactory progress toward degree completion and satisfactory work performance. However, assistantships may be terminated during the academic year with a 30-day notice for unsatisfactory performance.

Health Insurance
If you hold an appointment that qualifies for full tuition remission, you may purchase basic coverage under the university’s student health insurance plan. Dependent plans are also available.


Why Nebraska?

Home to the University of Nebraska–Lincoln, the city of Lincoln consistently ranks among the highest U.S. cities for livability thanks to a low cost of living, great schools and friendly, community-minded residents. Set amidst a big sky and open landscape, the city is simple to navigate with a nationally noted low crime rate, a wide range of housing choices and a reliable public transit system. As one of the fastest growing metro areas in the Midwest, Lincoln boasts a growing technology sector, more parkland per capita than all but a few U.S. cities, an extensive bike trail network and numerous options for recreational and personal interest activities. It’s easy to feel at home here.

Points of Pride About Lincoln Local Events

Cost of Living Comparison (2018)
  Lincoln Ann Arbor Boston Austin College Station Raleigh Seattle United States
Overall 96 127 182 130 99 111 204 100
Grocery 92.9 90.7 105.7 88.7 87.5 93.4 100.4 100
Health 120 90 83 92 91 103 82 100
Housing 94 190 314 185 125 139 407 100
Utilities 92 99 117 99 96 99 69 100
Transportation 87 115 152 131 83 100 157 100
Miscellaneous 98 95 129 100 89 98 120 100

Contact

Omer, Thomas
Professor and Delmar Lienemann Sr. Chair of Accounting
HLH 445 F
P.O. Box 880488
Lincoln, NE 68588-0488
402-472-3360