Essec Business School

PhD Accounting and Auditing

Essec Business School
À Cergy-Pontoise

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Infos importantes

Typologie Doctorat
Lieu Cergy-pontoise
Début Dates au choix
  • Doctorat
  • Cergy-pontoise
  • Début:
    Dates au choix

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.

Infos importantes

Modalité: Formation initiale

Installations (1)
Où et quand
Début Lieu
Dates au choix
Avenue Bernard Hirsch B.P. 50105, 95021 cedex, (95) Val-d'Oise, France
Voir plan
Début Dates au choix
Avenue Bernard Hirsch B.P. 50105, 95021 cedex, (95) Val-d'Oise, France
Voir plan

Foire aux questions

· Quels sont les objectifs de cette formation?

In this concentration, students can specialize in one of the following subfields: Auditing and Regulation Corporate Governance Empirical Financial Reporting Financial Statements Analysi International Financial Reporting Organizational and Social Aspects of Accounting Social and Environmental Accounting

Qu'apprend-on avec cette formation ?

Audit financier


First, PhD students enrolled in the A&A must take a series of core courses with PhD students from other concentrations such as Epistemology and Philosophy of Sciences, Applied Statistics, Econometrics, Quantitative Research Methods in Management (1 and 2), Qualitative Research Methods in Management (1 and 2), Decision Theory, Game Theory, Sociological and Psychological Pillars of Management.

In parallel, six doctoral courses specific to accounting and auditing are required: Accounting Theory, Empirical Research in Financial Accounting (1 and 2), Auditing and Regulation, Corporate Governance and Finance, Readings on Contemporary Accounting and Auditing

Finally, A&A PhD students have the opportunity to select three elective courses among all courses offered by the different concentrations.

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