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Project Ideas for Doctor of Philosophy in Accounting

A research-focused PhD developing scholars in financial reporting, auditing, and capital markets.

🏛 Introduction

Ohio State’s PhD in Accounting trains students for academic careers in top business schools by emphasizing empirical research in financial accounting, managerial accounting, taxation, and auditing. The program includes rigorous coursework in microeconomics, econometrics, and behavioral theory, and students collaborate with leading faculty on research exploring how accounting information affects economic decision-making.

💡 Suggested Project Titles

Analyzing the impact of voluntary disclosure on investor reaction during earnings announcements

Audit partner rotation and its influence on financial reporting conservatism

Textual analysis of MD&A disclosures and stock market response

The effect of PCAOB inspection reports on auditor switching behavior

Cross-country comparison of IFRS adoption and earnings management

CEO equity incentives and misreporting: An event study approach

Blockchain adoption in accounting systems and its effect on audit assurance

Does audit committee gender diversity influence financial restatement frequency?

The role of social media in shaping analyst forecast accuracy

Examining tone management in earnings calls under economic uncertainty

Measuring the impact of COVID-19 relief policies on tax avoidance behavior

Real effects of corporate tax planning on long-term firm investment

Earnings smoothing strategies and credit rating agency response

The interaction between ESG disclosure quality and financial statement reliability

How do accounting standards impact M&A decision outcomes?

Use of machine learning for detecting accrual-based earnings manipulation

Forecast dispersion and audit fee negotiation outcomes

Managerial myopia and quarterly earnings pressure: Evidence from R&D cuts

Are Big 4 auditors more effective at detecting complex fraud schemes?

How does auditor industry specialization affect IPO underpricing?

Ohio State – PhD in Accounting

Pursue leading-edge accounting research with OSU’s prestigious doctoral program.

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