Course variations

Course summary

This programme 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. It offers interdisciplinary training in order to apply basic knowledge from the various fields of business studies to address a variety of accounting and auditing issues. Research in accounting and auditing attempts to address 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.

Program modules

The courses are Quantitative research methods in management 1: 30 hours, Quantitative research methods in management 2: 30 hours, Qualitative research method in management 1: 30 hours, Econometrics: 30 hours, Corporate finance: 30 hours, Game theory (DMS): 15 hours, Decision theory (DMS): 15 hours, Accounting Theory: 30 hours, Empirical research in financial accounting 1: 30 hours, Empirical research in financial accounting 2: 30 hours, Research in auditing and regulations: 30 hours, Readings on contemporary accounting and auditing research: 20 hours.

Entry requirement for international students

Applicants should have an outstanding (four year) bachelor's degree (BA, BSc or equivalent) or higher qualification (a master's degree would be an asset). French students can apply with "Bac +4" or more and European students with a Master in Research (MRes). Successful applicants would gain exemption from certain courses/seminars and depending on their background, would follow a sequence of courses/seminars covering approximately one year instead of two. Admission to the programme is open to top students from business and economics schools, but also from fields such as engineering, hard sciences, psychology, sociology, philosophy, etc. They should have GMAT or GRE scores and TOEFL scores.

Qualification

Doctoral

Awarding body

Essec Asian Center