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Walid Ben Amar
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CPA Ontario Fellow, Associate Professor
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Imed Chkir (He/Him)
Section Coordinator, Accounting and Finance, Full Professor
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Shantanu Dutta (He/Him)
Telfer Fellow in Global Finance, Full Professor
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Adelphe Ekponon
Assistant Professor
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Full Professor
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Fabio Moneta
Co-Director for the Microprogram Capital Markets; RBC Financial Group Professor in Finance, Associate Professor
Miwako Nitani
Co-Director of the Microprogram Capital Markets; Fellow in Residence, C.D. Howe Institute, Telfer Teaching Excellence Fellow, Associate Professor
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Sheldon Weatherstone
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Specializations
Phd in accounting.
There are two streams from which to choose within this specialty – Finance/Economics and Social/Behavioural. Each stream has its own course requirements. In addition to course work, students work collaboratively with a faculty advisor to design and conduct research studies that enhance knowledge about Accounting and fulfill program requirements.
Finance/Economics Stream
Social/behavioural stream.
Modal body text goes here.
Programs & Courses › Specializations
Schulich’s PhD Program in Accounting is all about groundbreaking research. It offers you the opportunity to work with leading researchers on issues that concern the business community, the accounting profession and broader society. Through a combination of mentoring, coursework, seminars and a wide variety of research and teaching opportunities, you will learn the craft of academic accounting research.
To be successful, you will have to go far beyond the basic program requirements. You will be expected to participate in research with faculty members, to develop your own research ideas into conference presentations and academic articles, and to submit those articles to leading journals for publication.
Specialization Details by Category
Study options.
Student admission is restricted to full-time study exclusively for the first four years. It is not recommended to be working outside of the PhD program during your studies. Students must be able to participate in the PhD program in Toronto.
Choose a study option to view its details and requirements
Available delivery options
- Full-time 48 to 72 months
Location(s)
- Keele Campus Toronto
The requirements to successfully complete the program are outlined below in “Curriculum Overview.”
The minimal requirements of the PhD Program in Accounting include: the successful completion of two years of course work, a comprehensive examination, a research proposal, and a dissertation documenting independent and original research. If you don’t have the academic background of our usual PhD students, you may be required to take additional courses. Your dissertation will take between one and three years to complete, depending on your eventual topic and research methods.
As noted above, complete training in research requires you to exceed these minimal requirements. In particular, you must engage actively in research during your program. Throughout the program you will also be expected to participate in seminars, workshops, and conferences at the local, national, and international levels. It will be your responsibility to push as far as your skills and aptitude can take you. Frequent interaction with faculty members and fellow students is necessary in order that you develop intellectually and professionally.
Coursework:
Your coursework plan will be developed in consultation with the Accounting Area’s PhD Program Coordinator. The courses are typically one semester long (3.0 credits), and fall into six categories:
Required DCAD Courses:
You will be required to take the following DCAD core courses:
This course focuses on the use of univariate and multivariate statistics as applied to social and behavioural research within the fields of organizational, management, and consumer studies. It covers descriptive statistics, mean difference testing, analysis of variance and covariance, linear and logistic regression, and a priori sample size calculations, as well as power and effect size calculations.
- DCAD 7100 3.00 LOGICS OF SOCIAL RESEARCH This examines the major philosophical debates in the social sciences and explores the rationale of different approaches to social research. Students learn how to select and develop appropriate research strategies and how to critically examine the use of various research strategies.
- DCAD 7250 3.00 RESEARCH DESIGN This course introduces students to research design, strengthens their reasoning and theoretical development skills, helps them effectively apply a range of empirical methodologies to their own research and critically review empirical studies done by others. Topics include types of variables, relationships, sampling and measurement, survey and field research designs, experimental designs, and alternative designs, and research design biases and artifacts.
- DCAD 7400 3.00 QUALITATIVE RESEARCH METHODS This course provides students with detailed exposure to the qualitative research methodologies that have begun to exert a major influence on management research over the last 10 years.
These DCAD courses are designed to ensure that all PhD students at Schulich acquire a basic competence in research methods, including quantitative and qualitative research methodologies, and the philosophy and methods used in the social sciences.
Accounting Core and Elective Courses
You will also be required to take four of the following doctoral accounting courses:
- ACTG 7010 3.00 OVERVIEW OF ACCOUNTING RESEARCH This course offers Ph.D. students an introduction to the core knowledge about various research paradigms in accounting research.
- ACTG 7020 3.00 EMPIRICAL METHODS IN ACCOUNTING RESEARCH No course description found.
- ACTG 7030 3.00 JUDGEMENT & DECISION RESEARCH IN ACCOUNTING An in-depth study of research methods useful for investigating how and how well judgments and decisions are made in accounting, auditing and financial reporting contexts.
- ACTG 7040 3.00 ADVANCED TOPICS IN ACCOUNTING RESEARCH No course description found.
Explores advanced topics in financial accounting research. It provides an overview of selected topics in financial accounting and related areas, and enhances students' applied skills in analyzing financial accounting data. The course covers classic papers, methodology papers, and papers that represent some of the most recent developments in the field.
- ACTG 7950 3.00 SPECIAL TOPICS IN ACCOUNTING RESEARCH No course description found.
Two Elective Courses
These two courses are selected with the assistance of the Accounting PhD program director and will be from disciplines that are foundational to Accounting such as Economics, Finance and Organizational studies.
Additional course requirements for students with limited relevant backgrounds
Students who have no master’s degree are normally required to take two additional graduate level courses to improve their methodological training; these courses could be, for example, in statistics, econometrics, and psychometrics.
A typical student entering the PhD program with a Masters degree will take at least 10 courses (or 30 credit hours) comprised of four DCAD courses, four accounting core courses, two foundational courses, plus possible electives. At the rate of three courses per semester, a typical student will complete his/her coursework in four semesters (Fall / Winter / Fall / Winter).
A typical student entering the PhD program without a Masters degree will take at least 12 courses (or 36 credit hours) comprised of the above courses plus the two required quantitative methods courses. At the rate of three courses per semester, such a student will complete his/her coursework in four semesters (Fall / Winter / Fall / Winter).
Comprehensive Examination:
Students undergo a comprehensive examination after successfully completing all coursework. This examination is designed to demonstrate knowledge of the accounting field, the chosen foundation field, and research methodologies. The comprehensive examination is set and administered by Accounting Area faculty members. It is normally administered within 24 months of entry into the PhD program. A second and final attempt at this examination is allowed (within six months of the first examination) if the student is unsuccessful in the first attempt.
The program regards the comprehensive examination as a pivotal point for deciding whether students should be allowed to proceed with their studies or be
Dissertation Proposal and Oral Defence:
Candidates must prepare a written proposal to conduct original dissertation research carried out under the supervision of a supervisory committee, and must defend this to the satisfaction of the thesis supervisor and members of the supervisory committee.
Dissertation Proposal and Oral Examination:
Candidates must prepare a dissertation based on original research carried out under the supervision of a supervisory committee and submit the results in appropriate dissertation form. After the formal submission of the dissertation, an oral examination is held. It is expected that all or part of the dissertation will be published following professional or scientific review.
Our faculty members do research that matters. We have substantial experience in a broad range of research paradigms and methodologies. We publish in pinnacle accounting journals on a variety of topics, including topics broadly related to the public policy and public interest consequences of accounting practice. Recent publications have examined topics such as corruption, ethics, executive compensation, international standard setting, and pensions to name but a few. A significant number of accounting area faculty members participate in the Schulich Public Interest Accounting Group, which is part of the Centre of Excellence in Responsible Business.
Selected faculty members
Professor of Accounting
Associate Professor of Accounting
Professor of Accounting; Associate Dean, Students; Ron Binns Chair in Financial Reporting, Banking and Governance
FCA, FCPA (Ontario); Professor of Accounting; Area Coordinator, Accounting
Career Opportunities
The demand for PhD graduates in accounting is very strong in Canada, the U.S., and across the globe. The Schulich PhD Program in Accounting will prepare you for a career in research and teaching at top business schools around the world. The program will give you a strong academic foundation in accounting, as well as an understanding of the relationship between accounting and other fields of management.
Placement of Recent Graduates
Student research.
Scholarly development is an integral part of student life at Schulich School of Business. Working on research topics with award-winning faculty, you will present your findings at industry conferences and publish them in key publications. Highlighted below are some recent accomplishments of PhD students in the Accounting area.
Selected Publications
Changqiu Yu (Forthcoming), “Valuation Uncertainty and Analysts’ Use of DCF Models,” Review of Accounting Studies (with Shengzhong H. and H. Tan, X. Wang)
Lei Zhang (Forthcoming), “Climate Change Social Norms and Corporate Cash Holdings,” Journal of Business Ethics (with K. Kanagaretnam and J. Gao)
Christine Gilbert (2023), “Resistance, hegemony, and critical accounting interventions: Lessons from debates over government debt,” Critical Perspectives on Accounting
Katherine Ruff (2023), “Impact valuations in social finance: emic and polyvocal stakeholder accounts,” Accounting, Auditing & Accountability Journal , 36(1), pp.295-322 (with Graham, C. and Nappert, P.)
Pier-Luc Nappert (2023), “Impact valuations in social finance: emic and polyvocal stakeholder accounts,” Accounting, Auditing & Accountability Journal , 36(1), pp.295-322 (with Graham, C. and Ruff, K.)
Pier-Luc Nappert (2023), “The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts,” Accounting, Organizations and Society , 105, p.101402 (with Plante, M.)
Pier-Luc Nappert (2023), “The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic,” Critical Perspectives on Accounting , p.102595 (with Graham, C., Himick, D.)
Pier-Luc Nappert (2023), “The professional responsibility of accountants as re-defined by the inclusion of the NOCLAR standard in the Code of Ethics,” Research Handbook on Accounting and Ethics (pp. 19-34). Edward Elgar Publishing (with Fiolleau, K. and Thorne, L.)
Ziyao San (2023), “Executive extraversion and voluntary disclosure: evidence from management earnings forecasts,” Asia-Pacific Journal of Accounting & Economics ,30:1,56-71 (with Liao, C., A. Tsang and Y. Miao Yu)
Akhila Chawla (2022), “The oil price crisis and contagion effects on the Canadian economy,” Applied Economics , 54(13), pp.1527-1543 (with Gajurel, D.)
Akhila Chawla (2022), “International Information Spillovers and Asymmetric Volatility in South Asian Stock Markets,” Journal of Risk and Financial Management , 15(10), p.471 (with Gajurel, D.)
Christine Gilbert (2022), “The COVID-19 crisis and massive public debts: What should we expect?” Critical Perspectives on Accounting
Christine Gilbert (2022), “The audit of public debt: Auditing as a device for political resistance in a neoliberal era,” Critical Perspectives on Accounting (Vol 85, 102263)
Gajindranath Maharaj (2022), “Sanders Foods: Planning for Success—An Instructional Case,” Accounting Perspectives (with Spraakman, and Nguyen, E.H.)
June Woo Park (2022), “Firstborn CEOs and credit ratings,” The British Accounting Review (Vol 54 Issue 4)
Lei Zhang (2022), “Relationship between Climate Risk and Physical and Organizational Capital,” Management International Review Volume 62, 245–283 (with Kanagaretnam, K. and G.J. Lobo)
Akhila Chawla (2021), “Social audit, accountability and accounting–an Indian perspective,) Journal of Accounting in Emerging Economies , 11(1), pp.10-26
Christine Gilbert (2021), “Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects,” Critical Perspectives on Accounting (Vol 77 102186)
Ziyao San (2021), “Board reforms around the world: The effect on corporate social responsibility,” Corporate Governance: An International Review Volume 29, 496-523 (with Liao, C., A. Tsang and Y. Miao Yu)
Claire (Qiuju)Deng (2020), “Do locally based independent directors reduce corporate misconduct? Evidence from Chinese listed firms,” Journal of International Accounting Research , 19(3), pp.61-90 (with Kanagaretnam, K. and Zhou, Z.)
Katherine Ruff (2020), “Counter accounts of profit: outrage to action through “just” calculation,” Accounting, Auditing & Accountability Journal , 33(4), pp.699-726 (with Himick, D.)
Preetika Joshi (2020), “Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13,” Journal of Accounting Research , 58: 333-381. doi:10.1111/1475-679X.12304
Preetika Joshi (2020), “Does Public Country-by-Country Reporting Deter Tax Avoidance and Income Shifting?” Contemporary Accounting Research , 37 (4), 2357-2397 (with Vuong Persson, A. and Outslay, E.)
Gregory Saxton (2019), “Do CSR messages resonate? Examining public reactions to firms’ CSR efforts on social media,” Journal of Business Ethics ,†δ 155, 359-377. (2021 Impact Factor: 6.331) (with D., Gomez, L., Ngoh,* Z., Lin,* Y, & Dietrich,* S.)
Recent Dissertation Topics
2023: Errol Osecki – The Influence of Affect Regulation on Professional Skepticism
2023: John Kurpierz – Citizen Use and Comprehension of Government Accounting Information: Applications of Design Science Research Methodology
2023: Xiaoran (Jason) Jia – Three Essays on the Economic Impact of FinTech Lending
2022: Lei Zhang – Three Essays on the Influence of Climate Change on Corporate Behaviors
2021: Changqiu Yu – Analysts’ Risk Discussions and the Use of Valuation Models: A Content Analysis of Sell-Side Equity Analyst Reports
2021: Pier-Luc Nappert – Accounting and Performance Metrics in the Sport Business
2021: Ziyao San – Voluntary Disclosure and Corporate Innovation: Evidence from Management Earnings Forecasts
2021: Claire (Qiuju) Deng – A Post-ANT Study of the Translation of a Performance Management System
2020: Preetika Joshi – Global Tax Transparency and Tax Behaviour: Empirical Evidence for the Effects of Country-By-Country Reporting on Tax Avoidance and Income Shifting
2020: Christine Gilbert – Debt, Neoliberalism, and Accounting
2020: Gajindranath Maharaj – Accounting and Money Laundering
2019: June Woo Park – The Incremental Information Content of Analysts’ Research Reports and Firms’ Annual Reports: Evidence from Textual Analysis
2017: Katherine Ruff – Materializing Performance: The Interactions that Enact Inclusions, Exclusions and Arrangements in Charity Social Performance Reports
2017: Akhila Chawla – Accounting and Accountability in the Field of Social Services – A Multi-level Investigation
2016: Gregory Saxton – CSR, Big Data, and Accounting: Firms’ Use of Social Media for CSR-Focused Reporting, Accountability, and Reputation Gain
Current PhD students in the Accounting Area:
as of Fall 2023
- Tahmina Ahmed
- Nicolas Epelbaum
- Mohammad Maruf Hasan
- Sameera Hassan
- Paulo Homero Junior
- Patricia Jackson Farrell
- Makini McGuire-Brown
- Leigh Ellen Walsh
- Golazin Zarghami Parast
- Haoyu Zhang
- Shujie Zhang
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PhD in Business Administration
Ivey’s PhD Program in Business Administration is a full-time research-based program designed to develop scholars and to place its graduates at high quality research universities around the world.
- Program Overview
The program officially starts in mid-August with the statistics boot camp seminar. Generally, students complete all program and discipline course requirements in the first two years. In the summer of their second year, students complete the comprehensive exam; at the end of their third year, students complete the thesis proposal and after that, students focus on their thesis research and final defense -see Program Milestones section below for more details.
From the very beginning of the program, students work on research, present their ideas at conferences, write papers for publication and interact with academic peers from other universities.
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Disciplines.
Ivey's PhD Program in Business Administration offers various areas of study. Learn more about our disciplines and find one that interests you.
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Business, Economics and Public Policy
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Entrepreneurship
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International Business
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Sustainability
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Information Systems
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Management Science
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Operations Management
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Organizational Behaviour
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Find out more about the exciting and relevant research the PhD students are doing at Ivey Business School.
Meet our current students
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What can I do with my studies?
Potential occupations.
Universities studies lead to multiple occupations. Furthermore, certain professions require talent, special aptitudes, additional skills and experience beyond degrees themselves.
In order to list your choices, visit the Job Bank Canada website and, using the National Occupational Classification (NOC) codes, view job postings, wages, employment prospects and other important information that can help you make a decision. The occupations found below are examples derived from the National Occupational Classification .
Occupations related to this program
Financial auditors and accountants
- Accountant (CA, CGA, CMA)
- Tax specialist
Other business services managers
- Accounting firm manager
Other financial officers
- Estate executor
- Financial planner
- Mortgage broker
Assessors, valuators and appraisers
- Business valuator
- Chartered business valuator (CBA)
- Property valuator
- Real estate analyst
Financial sales representatives
- Banking accounts officer
- Mortgage consultant
- Mortgage loans consultant
Mathematicians, statisticians and actuaries
Financial managers
- Finance manager
- Finance chief
- Financial controller
Securities agents, investment dealers and brokers
- Bond broker
- Investment broker
- Stock exchange floor trader
Banking, credit and other investment managers
- Accounts manager
- Bank manager
- Credit union manager
- Loans manager
Economists and economic policy researchers and analysts
- Economic policy researcher
- Trade analyst
Volunteer opportunities
In addition to providing an opportunity to apply theories and knowledge learned during your university studies outside the classroom, in real world situations, volunteering is a way to help the community and its many organizations. Community engagement services also allows students to contribute to their community by participating in projects that are related to their program of study.
Potential employers
The following examples of employers can offer internships or employment opportunities related to students program of studies. It is also useful to browse potential employers website to learn about the culture, read job postings and keep up to date with the latest development.
- Canada Revenue Agency - CRA
- Bakery Tilly Ottawa Ltd.
- Financial Transactions Reports Analysis Centre of Canada - FINTRAC
- Ginsberg Gluzman Fage & Levitz, LLP - GGFL
- Office of the Auditor General of Canada
- Logan Katz
- Cenovus Energy
- Chrysler Canada
- Deloitte Canada
- DJB Chartered Professional Accountants
- Empire Life
- Equitable Life of Canada
- Geo. A. Kelson Company Ltd.
- George Weston Ltd.
- HR Associates
- Manulife Financial
- Millards Chartered Professional Accountants
- Pricewaterhousecoopers - PWC
- Crowe Soberman LLP
- Alimentation Couche-Tard
- Bombardier
- BMO Financial Group
- Bakery Tilly Montréal
- Raymond Chabot Grant Thornton - RCGT
- RSM Richter Chamberland
- Blizzard Entertainment
- Canadian Natural Resources
- Canadian Pacific Railway - CPR
- Dale Matheson Carr-Hilton LaBonte LLP - DMCL
- ExxonMobil Canada - EMC
- Newmont Corporation
- Imperial Oil
- IG Wealth Management
- Manitoba Public Insurance
- Radisson Hotel & Conference Centre
- Saskatoon Health Region
- Suncor Energy
- Co-Operators
- The Dufresne Group
- Wilde & Company Chartered Accountants
Professional organizations
Professional organizations provide essential information on professional development opportunities and networking activities, the examples can also provide access to publications and job opportunities. They are a great source information.
- Canadian Bankers Association
- Certified professional Bookkeeper of Canada - CPB
- Certified General Accountants - CGA
- Canadian Institue of Chartered Professional Accountants - CPA
- Certified Management Consultants Canada - CMC Canada
- Financial Advisors Association of Canada - Advocis
- Financial Executives International
- Financial Planning Standards Council - FPSC
- Investment Funds Institute of Canada - IFIC
- Society of Professional Accountants of Canada
- Chartered Accountants of Alberta
- Chartered Accountants of British Columbia
- Chartered Accountants of Manitoba - CPA Manitoba
- Chartered Accountants of New Brunswick - CPA New Brunswick
- Chartered Accountants of Newfoundland and Labrador - CPA Newfoundland and Labrador
- Chartered Accountants of Nova Scotia - CPA Nova Scotia
- Chartered Accountants of Ontario - CPA Ontario
- Chartered Accountants of Prince Edward Island - CPA PEI
- Chartered Professional Accountants of Saskatchewan - CPA Saskatchewan
- Chartered Professional Accountants of Québec - Québec CPA Order
Date modified: 2023-11-22
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Graduate Diploma Chartered Professional Accountancy
The Chartered Professional Accountant (CPA) designation emerged from the unification of the accounting profession in Canada. Following this merger, CPA Canada developed the CPA professional education program (PEP) that provincial accounting institutes have the responsibility to deliver. CPA Ontario offers Canadian universities the opportunity to offer graduate programs designed to cover some or all of the CPA PEP.
This program is a direct-entry graduate diploma and should be viewed as a continuation of the Specialization in Accounting of the Bachelor of Commerce already offered by the Telfer School. Together, the Specialization in Accounting and this diploma satisfy the requirements of the Chartered Professional Accountant Competency Map established by CPA Canada. This graduate diploma in chartered professional accountancy prepares candidates to enter into the capstone modules of the CPA PEP.
The diploma addresses advanced competencies in financial accounting, strategy and governance, management accounting, audit and assurance, finance and taxation, mostly for non-routine and complex transactions not covered at the undergraduate level. It also has a greater focus on enabling competencies related to professional and ethical behaviour, problem solving and decision making, communication, self-management, and teamwork and leadership.
For the most accurate and up to date information on application deadlines, language tests and other admission requirements, please visit the specific requirements webpage.
Admission to the Graduate Diploma Program in Chartered Professional Accountancy is governed by the general regulations in effect for graduate studies.
To be admitted into the graduate diploma program candidates must:
- have completed a Canadian bachelor’s degree with a minimum admission average of 6.0 or B (70%), calculated in accordance with graduate studies guidelines;
- have achieved a minimum grade of D (50%) in each of the 7 non-core undergraduate courses listed below or their equivalent;
- have achieved a minimum grade of C (60%) in each of the 17 core undergraduate courses listed below or their equivalent;
- have achieved a minimum average of 6.0 or B (70%) in the 17 core undergraduate courses listed below or their equivalent.
Non-Core Courses
Core courses.
Please note that any student that has followed ADM 4342 before the fall of 2021 will not be required to follow the new ADM 4343 course to be admitted into the Telfer CPA Graduate Diploma in September 2021 or September 2022.
The Graduate Diploma program requires completion of five courses (15 units):
Duration of the Program
Students must complete the diploma requirements full-time in one term. Exceptionally, students who fail a course must re-enroll in the year following their year of admission.
Minimum Standards
The minimum passing grade in all courses is C+, and students must achieve an average of 6.0 (70%) for the diploma courses in order to graduate. Students who incur failures in two courses or fail the same course twice will be withdrawn from the program.
Research Fields & Facilities
Located in the heart of Canada’s capital, a few steps away from Parliament Hill, the University of Ottawa is among Canada’s top 10 research universities.
uOttawa focuses research strengths and efforts in four Strategic Areas of Development in Research (SADRs):
- Canada and the World
- Molecular and Environmental Sciences
With cutting-edge research, our graduate students, researchers and educators strongly influence national and international priorities.
Research at the Telfer School of Management
For more information, consult the Professors by area of expertise page.
CPT 5100 Advanced Competencies in Financial Accounting (3 units)
Non-routine accounting transactions, including uncommon capital assets, restructurations, hedge accounting, complex financial instruments, complex note disclosure, and public sector financial reporting. Complex transactions involving consolidation, revenue recognition, stock-based compensation, asset impairments, intangible assets, leases and future income taxes. Emerging trends in financial reporting.
Course Component: Lecture
CPT 5101 Advanced Competencies in Audit, Assurance and Governance (3 units)
Non-routine engagements related to corporate social responsibility, system design, acquisition, and development to meet information needs, assurance engagements other than traditional financial statement audit including review, compilation, and comprehensive audit engagements. Quality control standards, specialized areas, and public sector. Implications of pending changes in assurance standards.
CPT 5102 Advanced Competencies in Strategy and Management Accounting (3 units)
Environmental scanning, strategy formulation, implementation and evaluation, risk management, sustainable profit maximization, strategic cost management, process improvement methodologies, pricing decisions, international transfer pricing, and special considerations for government and not-for-profit entities.
CPT 5103 Advanced Competencies in Taxation (3 units)
Determination of taxes payable for corporations in non-routine transactions, evaluation of tax consequences or tax planning opportunities for shareholders and their closely held corporations and for complex corporate transactions, including restructuring transactions, the determination of taxes payable for individuals in non-routine transactions, the evaluation of tax planning opportunities for individuals, including estate planning opportunities, determination of tax consequences for non-residents.
CPT 5104 Integration of Advanced Competencies in Accountancy (3 units)
Integration of technical competencies in financial accounting, strategy and governance, management accounting, audit and assurance, finance and to a lesser extent, taxation in realistic professional work situations. Methodological approach to analyze cases in accounting. Business valuation. Professional and ethical behaviour, problem solving and decision making, communication, self-management, and teamwork and leadership.
CPT 5500 Compétences avancées en comptabilité financière (3 crédits)
Opérations comptable non courantes, incluant les immobilisations corporelles peu courantes, les restructurations, la comptabilité de couverture, les instruments financiers complexes, les informations complexes fournies par voie de note, la comptabilité du secteur public. Transactions complexes impliquant la consolidation, la constatation des produits, la rémunération à base d'actions, la dépréciation d'actifs, les actifs incorporels,les contrats de location et les impôts sur le résultat. Tendances actuelles en information financière.
Volet : Cours magistral
CPT 5501 Compétences avancées en audit, certification et gouvernance (3 crédits)
Missions non courantes en lien avec la responsabilité sociale de l'entreprise, la conception, l'acquisition et le développement de système d'information pour répondre aux besoins, les types de missions autres que celles portant sur des états financiers incluant les missions d'examen, compilation et d'audit intégré. Normes de contrôle qualité, sujets spéciaux et secteur public. Implications des modifications en voie d'être apportées aux normes de certification.
CPT 5502 Compétences avancées en stratégie et comptabilité de gestion (3 crédits)
L'examen de l'environnement, la formulation, la mise en oeuvre et l'évaluation de la stratégie, la gestion du risque, la maximisation du profit durable, la gestion stratégique des coûts, les méthodes d'amélioration des processus, les décisions relatives à l'établissement des prix, le prix de cession interne à l'échelle internationale, et les considérations particulières pour le secteur public et les organismes sans but lucratif.
CPT 5503 Compétences avancées en fiscalité (3 crédits)
Détermination des impôts à payer par une société dans des situations non courantes, conséquences fiscales ou opportunités de planification fiscale pour les actionnaires et leur société à actionnariat restreint et celles reliées aux opérations complexes, incluant les opérations de restructuration, détermination des impôts à payer par un particulier dans des situations non courantes, évaluation des opportunités de planification fiscales pour les particuliers, incluant la planification successorale, conséquences fiscales pour les non-résidents.
CPT 5504 Intégration des compétences avancées en comptabilité (3 crédits)
Intégration de compétences techniques en information financière, stratégie et gouvernance, comptabilité de gestion, audit et certification, finance et dans une moins grande mesure, en fiscalité dans des situations réalistes caractérisant le travail du comptable professionnel. Méthode d'analyse de cas en comptabilité. Évaluation d'entreprises. Comportement professionnel et éthique, résolution de problèmes et prise de décisions, communication, autonomie, travail d'équipe et leadership.
Undergraduate Studies
For more information about undergraduate studies at the University of Ottawa, please refer to your faculty .
Graduate and Postdoctoral Studies
For more information about graduate studies at the University of Ottawa, please refer to your academic unit .
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Addressing issues related to the use of accounting information and the effect of regulations and changes.
The PhD specialization in Accounting focuses on issues related to the use of accounting information by various users (i.e., investors, financial analysts), the effect of regulations and of changes in accounting practices and theory. These include financial reporting and disclosure, management accounting and control systems, and auditing.
The program emphasizes a firm theoretical base of economics designed to complement the student's practical training. Knowledge of mathematics, probability, statistics, economics, and finance are essential for success and are acquired through formal coursework during the first and second years of the program. The research orientation lends itself to a variety of research methods, which include empirical, and theoretical approaches as well as to field studies. Students may adopt specific approaches depending on their research interests. Integration of accounting with related disciplines such as finance, economics, and others is highly encouraged.
Current Area Research Topics
- Financial disclosure strategies of firms and their effects
- Internal controls over financial reporting
- Principle-based versus rule-based accounting
- International financial reporting standards
- Market reactions to financial analyst forecasts
- Value relevance of accounting information
- Financial reporting fraud
- Environmental accounting
- Real estate accounting
- Debt contracting and accounting information
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Specialization Requirements
Expertise in research methodology is acquired through seminars and in direct collaboration with faculty members on current research endeavours. Twelve graduate level courses usually constitute the set of requirements.
- Research Design in Accounting
- Accounting Research: An Overview
- Accounting Research: Financial Reporting and Capital Markets
- Governance and Financial Accounting
- Management Accounting Theory and Managerial Tax
- Introduction to Financial Economics (Finance)
- Corporate Finance (Finance)
Typical Support Fields
- Behavioral Science
- Decision Theory
Related Content
Insightful research for visionary management.
See the PhD Program Accounting Postcard
Accounting members
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Admission to the Accounting PhD Program
What are we looking for.
Accomplished graduate students with an undergraduate, Masters or MBA in Accounting, Economics, Finance, quantitative methods, or related fields represent our ideal recruits. Find out what makes a successful applicant to the PhD program, Accounting.
APPLICATIONS FOR SEPTEMBER 2024 ARE NOW CLOSED. Applications for Fall 2025 will be open in September 2024.
The Rotman PhD program in Accounting is looking for accomplished graduate students with an MBA or masters in Accounting, Economics, Finance, quantitative methods, or related fields. Professional accounting designations are not mandatory but are an asset. Similarly, strong professional experience would also be an asset.
Outstanding undergraduates
We admit a select few outstanding undergraduates with a strong background in Accounting, Economics, Finance, quantitative methods or related fields directly into the PhD Program.
Transfers from PhD programs in Economics and Related Fields
We will also consider students who have done extremely well in their first or second year of their PhD program and are interested in transferring to Accounting.
Admission is highly competitive
We only admit two-to-four students each year from a pool of 80-100 applicants. Successful applicants in the past have demonstrated their excellence through outstanding undergraduate grades, top scores on GMAT/GRE , strong reference letters, excellent quantitative skills and other indications of an interest and ability to achieve excellence in research on accounting-related topics. Accounting PhD students join a broader graduate-student community that includes a current cohort of 80 Rotman PhD students in seven academic areas.
Before being offered admission selected students will be interviewed via video conference/telephone and may be invited to visit the campus. The program can be completed in four to five years,depending upon prior training and student progress.
Find out more about Admission to the PhD Program
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Catalog 2022-2023
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Accounting - BA (39 hours total)
- Addiction Counseling - BS - (39 hours total)
- Applied Psychology - BA - Ottawa, KS (37 hours total)
- Applied Psychology - BS - Ottawa (58 hours total)
- Art - BA - Ottawa (40 hours total)
- Art Education - BA - Ottawa (73 hours total)
- Biology - BA - Ottawa (43 hours total)
- Biology - BS (63 hours total)
- Business Administration - BA - Online (52 hours total)
- Business Administration - BS (53 hours total)
- Business Economics - BA (49 hours total)
- Christian Studies and Ministry - BA (39 hours total)
- Communication - BA (39-40 hours total)
- Computer Science Technology - BS
- Education - BA - Arizona
- Education - BA - Kansas
- Early Childhood Education/Dual Certification EC Special Education - BA - Arizona (52 hours total)
- Early Childhood Education Studies - BA - Arizona (41 hours total)
- Elementary Education - BA - Arizona - Kansas - Online (55-60 hours total)
- Engineering - BS (41 hours total)
- English - BA (33 hours total)
- Exercise Science - BA (52 hours total)
- Finance - BS (52 hours total)
- Health Care Management - BA (48-52 hours total)
- History - BA (52 hours total)
- Human Resources - BA (54 hours total)
- Human and Social Services - BA (46 hours total)
- Human Services - BA (43 hours total)
- Leadership and Management - BA (59 hours total)
- Management Of Information Systems - BA (51 hours total)
- Management of Information Systems - BS - (53-54 hours total)
- Marketing - BA - Ottawa and Surprise (48 hours total)
- Mathematics - BA (44 hours total)
- Mathematics - BS (58 hours total)
- Music - BA - Ottawa (51 hours total)
- Music - BM (total hours varies by concentration)
- Music Education - BME (92-94 hours total)
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- Philosophy, Politics and Economics - BA - Ottawa (34 hours total)
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- Psychology - BA (35 hours total)
- Public Safety - BS (40 hours total)
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- Secondary Education - History - BA - Arizona and Kansas
- Secondary Education - Mathematics - BA - Arizona and Kansas
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- Sociology - BA (42 hours total)
- Sport Leadership - BA (42 hours total)
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Catalog 2022-2023 > Undergraduate Offerings > Majors > Accounting - BA (39 hours total)
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The Accounting major helps students understand and master the conceptual framework used to measure and report an organization's economic events. In accordance with professional and ethical standards, students analyze and evaluate accounting practices and systems to understand how they should and do function in business entities. The learn fiduciary responsibility and professional accountability. Communication skills in conveying information to both internal and external stakeholders are developed. In addition, this major promotes skills in problem solving, decision making, systems analysis and planning with financial, economic, managerial and technological contexts.
Degree Requirements
Foundation courses.
MAT 20043 is recommended to fulfill foundation requirement.
Required Major Courses
*If Federal Income Tax is transferred from another university, the course must have been completed within the last five years*
Elective Concentrations Available:
Actuarial Science
Leadership and Management
Bridge Option
The Bridge Option represents an opportunity for Ottawa University undergraduates who plan on pursuing a graduate degree at the University the chance for advanced, graduate learning as an undergraduate. The Bridge Option helps bridge the transfer between the undergraduate and graduate levels. The programs open to Bridge students will vary depending on when the courses are offered and student readiness.
As a senior in the Bridge Option, students will enroll in up to three graduate-level classes that will count toward the total degree requirements of 120 credit hours for the bachelor's degree and toward the 30 hours required for the graduate program. A special course number has been assigned to courses in the Bridge Option. Students will need to understand the requirements for these courses are more rigorous.
Eligible students who meet the following criteria may qualify for Ottawa University's Bridge Option.
Junior standing or higher (at least 90 credit hours)
A minimum cumulative OU grade point average of 3.0
Have earned a minimum of 12 credits in residence at Ottawa University
OU students should talk with their advisor about this opportunity and their qualifications for the Bridge Option in their junior year before degree completion.
Bridge Option Course List
Career opportunities.
Accounting is an important foundation for careers in finance, auditing and administration within both the public and private sectors.
Completion of this major does not guarantee eligibility to sit for CPA exams due to differences in state requirements. Students planning to sit for a CPA exam should work closely with their advisor on specific/additional requirements prior to graduation.
Ottawa University
Call us today 1.844.242.4830
Ottawa University's Accounting program is designed to help students understand and master the conceptual framework used to measure and report an organization's financial events. Students in this program can learn to analyze and evaluate accounting practices and systems to prepare to function in business entities. This program can also equip students with skills in problem solving, decision-making and systems analysis, as well as planning within financial, economic, managerial and technological contexts. Graduates of this program can prepare for employment in fields like finance, auditing and administration.
This degree is available with the following concentrations:
- Actuarial Science
- Entrepreneurship
- Global Operations
- Social Enterprise Management
Contact Ottawa University today to learn more about our Accounting program!
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Contact. For information about the PhD program as a whole, please feel free to contact the Graduate Office. Email: [email protected]. Phone: 613-562-5884. For information about the research in the Accounting and Control field, please contact Dr. Lamia Chourou. Dr. Lamia Chourou.
Ph.D. at uOttawa: research community. "Supervising doctoral students is a privilege: it allows for the discovery of new research challenges and for the development of sustainable relationships.". Emmanuelle Bernheim, LL.D., PhD, Full professor, Faculty of Law, Civil Law Section.
Fields of specialization. The thesis-based Telfer Doctor of Philosophy (PhD) in Management program is designed to enable you to push the frontier of management knowledge. Discover the revolutionary power of asking cutting-edge questions related to best practice in private or public sector management, both within organizations and society, and ...
Admission. Congratulations on your decision to pursue a PhD in Management. Discover what is required to apply to the program and how and when to submit your application. Review the list of items you need to apply and follow our step-by-step checklist. You can also book an appointment with a recruitment specialist to help you with the ...
Core Courses. The requirements of the PhD program in Management include successful completion of 27 units of coursework, a comprehensive examination (oral and written), a thesis proposal, and a thesis. All students enrolled in the program (regardless of their chosen field) will take two common compulsory courses.
PhD Administrator. Email: [email protected]. Sprott School of Business. Carleton University. Ottawa, PhD Program Requirements & Milestones PhD Course Timetable Dates and deadlines (registration and fee payment) Telfer (University of Ottawa) Course Timetable….
The PhD program in Management is offered under the auspices of the Telfer School of Management. It is offered on a full-time basis in the following five fields: Accounting and Control; Entrepreneurship; Finance; ... in accordance with University of Ottawa regulations, students have the right to produce their work, their thesis, and to answer ...
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For information about the PhD program as a whole, please feel free to contact the Graduate Office. Email: [email protected]. Phone: 613-562-5884. For information about the research in the Finance field, please contact Dr. Ali Akyol . Dr. Ali Akyol.
PhD Program Director, Full Professor. Location DMS 7104 Telephone 613-562-5800 x 4723 Email This email address is being protected from spambots. ... Accounting and Finance, Full Professor. Location DMS 7107 Telephone 613-562-5800 x 4435 Email This email address is being protected from spambots. ... University of Ottawa
Accounting I - Financial Accounting Research (MGMT 910) 3. Special Topics (MGMT 916) 1.5. Teaching Workshops and Practicum (MGMT 993) 3. Individually tailored, our doctoral program features challenging courses, research opportunities, and the preparation and defense of a thesis on an original topic.
The PhD program in Management is offered under the auspices of the Telfer School of Management at the University of Ottawa. It is offered on a full-time basis in the following five fields: Accounting and Control; Entrepreneurship; Finance; Health Systems; Organizational Behavior and Human Resources; Strategy and Organization; I want to find ...
Accounting. Schulich's PhD Program in Accounting is all about groundbreaking research. It offers you the opportunity to work with leading researchers on issues that concern the business community, the accounting profession and broader society. Through a combination of mentoring, coursework, seminars and a wide variety of research and teaching ...
Ivey's PhD Program in Business Administration is a full-time research-based program designed to develop scholars and to place its graduates at high quality research universities around the world. Program Overview. The program officially starts in mid-August with the statistics boot camp seminar. Generally, students complete all program and ...
Explore our PhD programs, select your interests and create your own digital viewbook here. Get the information you want instantly, online and delivered to your inbox. ... Ottawa, Ontario, K1S 5B6; Email: [email protected]; Phone: 613-520-2525; Map Contact; twitter; youtube;
Potential employers. The following examples of employers can offer internships or employment opportunities related to students program of studies. It is also useful to browse potential employers website to learn about the culture, read job postings and keep up to date with the latest development. Canada Revenue Agency - CRA.
This graduate diploma in chartered professional accountancy prepares candidates to enter into the capstone modules of the CPA PEP. The diploma addresses advanced competencies in financial accounting, strategy and governance, management accounting, audit and assurance, finance and taxation, mostly for non-routine and complex transactions not ...
The PhD specialization in Accounting focuses on issues related to the use of accounting information by various users (i.e., investors, financial analysts), the effect of regulations and of changes in accounting practices and theory. These include financial reporting and disclosure, management accounting and control systems, and auditing. The program emphasizes a firm theoretical base of ...
The PhD Program in Accounting at the Rotman School is designed to prepare students for academic careers in accounting at leading research-oriented universities. Students benefit from rigorous training, close interaction with faculty, a fully funded program, and our exceptional placement record. The Financial Times ranks the Rotman School in the ...
Applications for Fall 2025 will be open in September 2024. The Rotman PhD program in Accounting is looking for accomplished graduate students with an MBA or masters in Accounting, Economics, Finance, quantitative methods, or related fields. Professional accounting designations are not mandatory but are an asset.
He has a B.S. in Accounting, an MBA, and has obtained his Ph.D. in Business with an accounting specialization in February 2016. He is a licensed Certified Public Accountant (CPA) in the State of Wisconsin and has been teaching accounting and other quantitative courses as an adjunct instructor at several universities since 2009.
Overview. The Accounting major helps students understand and master the conceptual framework used to measure and report an organization's economic events. In accordance with professional and ethical standards, students analyze and evaluate accounting practices and systems to understand how they should and do function in business entities.
Ottawa University's Accounting program is designed to help students understand and master the conceptual framework used to measure and report an organization's financial events. Students in this program can learn to analyze and evaluate accounting practices and systems to prepare to function in business entities. This program can also equip ...