The programme is research-oriented with each student being directly supervised by a faculty member.

MPhil Stream

• Complete all the graduate courses required by the School.
• When deemed necessary by advisor/supervisor, students may be required to take other courses.
• Each MPhil student is required to give an oral presentation on his/her research progress.
• Each MPhil student is required to submit a thesis and pass the oral defence of the thesis for graduation.

PhD Stream

Pre-candidacy

• Complete all the graduate courses required by the School.
• When deemed necessary by advisor/supervisor, students may be required to take other courses.
• Each PhD student is required to pass a written candidacy examination within the maximum period of his/her candidacy stage for the advancement to his/her post-candidacy stage.
• Submit thesis proposal and defence.

Post-candidacy

• Each PhD student is required to submit a thesis and pass the oral defence of the thesis for graduation.

Fields of Specialization

The School of Accountancy is committed to both theoretical and applied accounting research. Faculty members in the School have varied teaching and research interests that encompass the following areas:

1. Financial Accounting and Reporting

Specific research topics include the application of quantitative methods in accounting, financial accounting regulations and choice, roles of accounting information in capital markets, valuation analysis, financial statement analysis, financial reporting and disclosures issues, and professional ethics.

2. Management Accounting and Information Systems

Major topics include management accounting systems design, risk analysis in capital budgeting, modelling and statistical research in management accounting, accounting and control systems, national culture and management accounting issues, behavioral accounting, agency theory, information systems for competitive advantages, and accounting information systems.

3. Auditing

Specific research topics include modelling and statistical research in auditing, behavioral issues in auditing, human information processing in auditing, auditor's responsibilities and liabilities, and economic-based approaches to auditing research.

4. International Accounting and Accounting in China

Although all research in these areas is undertaken within the Faculty, current research is moving towards the behavioral, organizational and cultural dimensions of accounting studies utilizing capital market, agency, contingency and other contemporary theories. In line with the research ethos of the Faculty, the research thrust in the School has an interdisciplinary flavor, and draws heavily on the disciplines of statistical decision theory, psychology, economics, sociology and law.

Please visit the Division’s homepage for more information.