PhD Accounting and Auditing

The ESSEC PhD program in Accounting and Auditing (A&A) 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. The PhD program in A&A offers interdisciplinary training and is aimed at providing the necessary intellectual equipment to conduct scholarly research on a variety of accounting and auditing issues.Research in accounting and auditing addresses a large spectrum of questions
the impact of accounting information on financial market participants and other users,
the issues related to information asymmetries between managers and outsiders and the effects of managerial discretion,
the structure of incentive and monitoring systems,
the challenges 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(s) of auditing and the economic effects of regulation of accounting information,
the role(s) of accounting and accountants in organizations and society.