Ph.D.Accounting & Auditing

The ESSEC Ph.D. program in Accounting and Auditing is devoted to training doctoral candidates to conduct research at the highest level on questions dealing with the role of accounting information in an ever changing economic environment.


Contacts

ESSEC Info

For specific information:
Contact our Ph.D Program
Tel: +33 (0)1 34 43 30 85
Tel: +33 (0)1 34 43 32 50
Fax: +33 (0)1 34 43 36 90

Mailing address:
GROUPE ESSEC
Ph.D. Program
Avenue Bernard Hirsch BP 50105,
95021 Cergy Pontoise Cedex, France

Brochure

Philosophy

This program aims at training students to do research in several contemporary themes. The research thems in Accounting and Auditing a large spectrum of questions including the impact of accounting information on financial market participants and other users, the problems of information asymmetries among managers and users and the effects of managerial discretion, the structure of incentive and monitoring systems, the difficulties in reporting on increasingly complex financial transactions and instruments and their valuation effects, the convergence of national financial reporting systems towards an international standard of reference and its impact on capital markets, the role of auditing and the economic effects of regulation of accounting information, among other issues.

Subfields

In this concentration, students can specialize in one of the following subfields:

  • Empirical financial accounting
  • International financial reporting
  • Auditing and financial statement analysis
  • Organizational and social aspects of accounting

Advanced courses and seminars

  • Quantitative research methods in management 1
  • Quantitative research methods in management 2
  • Qualitative research method in management 1
  • Econometrics
  • Corporate finance
  • Game theory
  • Decision theory
  • 1 elective selected from the management control subfield
  • 1 elective among other Essec Ph.D. courses

Advanced courses and seminars in Accounting and Auditing

  • Accounting Theory
  • Empirical research in financial accounting 1
  • Empirical research in financial accounting 2
  • Research in auditing and regulations
  • Readings on contemporary accounting and auditing research