PHD SPECIALISATION
Accounting research seeks to identify and understand the market and institutional forces that affect the production and use of information by organisations broadly defined to include people, firms, not-for-profit entities, government agencies, etc.
Introduction
The Accounting area at INSEAD is highly distinguished for its excellence in research and is one of the few groups outside North America to consistently produce articles in top accounting, finance and management journals. Faculty have strong connections with the academic Accounting community, serving as associate editors and editorial board members of major journals, and routinely present their research in workshops and conferences held by leading academic institutions and premier academic journals.
The area aims to provide cutting-edge comprehensive training in accounting research, with topics typically categorised into financial accounting and managerial accounting. The Accounting area equips students with innovative tools to identify and understand the market and institutional forces that affect the production and use of information by organisations.
Faculty expertise and research interests
- Economics of information and contracts
- Economic consequences of regulatory changes
- Economic causes and consequences of firms’ accounting and disclosure choices
- Value relevance of accounting information
- Role of accounting and non-accounting data in the fundamental analysis process
- Capital markets, equity valuation, equity analysts, market anomalies
- Behavioural accounting
- Corporate governance, executive compensation, employee stock options
- Management accounting, budgeting and forecasting, value-based management
- Risk management, derivatives, financial instruments, hedge funds
- Corporate financial reporting, financial literacy, earnings management
The Accounting PhD specialisation at INSEAD is similar to a PhD in applied economics of information and contracts. As the programme is interdisciplinary, Accounting PhD students will receive intensive training in economics and behavioural science to acquire fundamental tools necessary to conduct intensive research in the area, and will work alongside faculty who are at the forefront of research in a variety of areas, including economics, finance, etc.
What we’re looking for
Like all the other areas of specialisation at INSEAD, the Accounting area aims to train experts who will conduct first-class research at top-tier business schools and universities. Ideal candidates have strong academic backgrounds in economics, mathematics, statistics or related fields. Prior work experience in accounting, consulting, banking or related areas is helpful but not required. Although a good understanding of accounting rules is expected by the end of the programme, prior exposure is not required for a successful application.