PhD Accounting

The mark of highest achievement in accounting scholarship.

The LSU Department of Accounting PhD Program is designed to produce scholars who will conduct top-tier, original research that contributes significantly to accounting discipline knowledge. By the completion of the program, students are expected to demonstrate an in-depth understanding of the theoretical, conceptual, and research foundations of accounting. While teaching is an integral part of an academic position in accounting and is required by students in the program, the primary focus of the Accounting PhD Program is the acquisition of research skills. The combined experiences achieved through the PhD Program are designed to prepare the student to be a researcher, teacher, and colleague at the university level. 

Our Research Areas

  • Accounting information systems
  • Assessment
  • Audit regulation
  • Audit quality
  • Behavioral accounting and professional issues
  • Capital markets
  • Corporate governance
  • Corporate social responsibility
  • Economic consequences of accounting regulation and disclosures
  • Empirical auditing
  • Ethics
  • Financial accounting and reporting
  • Financial reporting by financial institutions
  • Fraud
  • Internal auditing
  • Judgment and decision making, specifically as they relate to the audit profession
  • Risk management
  • Taxes


Program Details 

Our focus is to develop accounting scholars who are proficient and motivated to succeed in accounting academics. The program is designed to be completed in four years; students are given an opportunity to teach before graduation. In addition to graduate assistantships, we also offer support for students to attend doctoral consortiums and present papers at national and regional conferences providing opportunities for scholarly development, networking, and recruitment.

Faculty see the role of mentor as essential and are vested in spending time with these students to mentor and help develop their research and teaching practices. Doctoral students are encouraged to collaborate with faculty on research projects during and after the program. Interactions among PhD students bolster the department’s collegial, mentoring environment.


Aerial view

Beyond the PhD

Our alumni enjoy successful careers in academia. Institutions that employ our graduates:

  • California State University
  • Florida International University
  • Hong Kong Polytechnic University
  • Illinois State University
  • Lehigh University
  • Rutgers University
  • Southern University
  • University of Colorado
  • University of Memphis
  • University of New Orleans
  • University of North Texas
Aerial viewStudents work as team in conference room



Ken Reichelt presents at orientation.

Faculty Feature

Ken Reichelt
Professor & Director of Graduate Studies - PhD Program

Around the globe, many regulatory agencies have implemented mandatory audit firm rotation. Research by Professor Ken Reichelt brings into question such a mandate. This is just one area that Reichelt explores in his financial accounting and empirical auditing research. Reichelt has earned many awards, including the Ernst and Young Alumni Distinguished Professor, KPMG Research Recognition Award, and the Vincent C. Brenner Endowed Faculty Research Award. In addition to teaching and research responsibilities, Reichelt oversees the department’s PhD program operations.



Contact Us

PhD Program Contact

Kenneth J. Reichelt
2821 Business Education Complex North