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Evaluation Criteria

A typical profile of a successful Ph.D. applicant would include the following:

  • Well-motivated statement of purpose, explaining why the applicant wants to pursue Ph.D. study and how the applicant's background relates to particular interests in facets of accounting (e.g., financial accounting, management accounting, audit / assurance, or taxation) and research methods (e.g., empirical / archival research, experimentation, or analytic modeling).
  • Solid academic background and grades, evidencing a meaningful exposure to accounting as well as training in communication skills and mathematics.
  • Solid performance on the GMAT, with reasonable balance between the quantitative and verbal dimensions. Successful applicants generally score above 650 on the GMAT, and often score 700 or higher. However, the Admissions Committee does not impose any GMAT cutoff score, and considers the GMAT as only one of many credentials evaluated in the context of the applicant's academic, career, and socio-economic background.
  • Letters of recommendation that provide credible evidence of the applicant's potential as an effective teacher and researcher.
  • Some meaningful work experience in accounting, while not a requirement, is a plus at the margin when comparing applicants of similar credentials in other dimensions. Successful applicants generally have at least one and often two or more years of full-time work experience in some facet of external or internal financial reporting, auditing / assurance services, or taxation.