Doctoral study in Accounting

        Why study with us?
The University of Auckland consistently ranks in the top 100 globally and is New Zealand’s No. 1 university. (QS World University Rankings)

The Business School at The University of Auckland is part of the 1% of Business Schools worldwide with Triple Crown accreditation. (AACSB International, EFMD-EQUIS, and AMBA)

The University hosts more researchers in business and economics than any other New Zealand university. This expertise provides opportunities for original and significant contributions to knowledge in various disciplines.

Students have opportunities to connect with professionals from their discipline through networking event, fostering collaboration and industry connections.

The Business School offers state-of-the-art facilities, including dedicated workspaces for full-time PhD students.

Doctoral candidates receive annual Postgraduate Research Student Support (PReSS) funding to cover research expenses.

The Business School Careers Centre assists students with career planning through skills workshops, employer interactions and individual support.

Research opportunities

When you undertake your doctorate in Accounting at the University of Auckland Business School, you’ll join a high-calibre research community and have opportunities to publish papers, attend international conferences and develop a network in academia and industry.

We welcome research proposals in topics relating to our two key research specialisations:

Financial accounting

Financial reporting and its impacts
External auditing
Social and environmental accounting
Accounting policy decisions
Integrated reporting

Financial management

Management control
Diffusion of innovation in management accounting
Management accounting systems and behaviour in organisations
Transfer pricing in multinationals
Performance measurement

Our people

Pursue your topic with us and benefit from the support and supervision of internationally recognised researchers.

Professor Norman Wong (Head of Department)
Financial accounting; capital markets and accounting information; governance issues in accounting; accounting policy choice; taxation and accounting and research methods in accounting

Dr Davood Askarany: Diffusion of innovation, management accounting, organisational change, performance measurement and diffusion theoryDr Sharlene Sheetal Narayan Biswas: Management accounting, new product development, open innovation and auditing

Professor Steven Cahan: Auditing and financial reporting

Dr Lily Chen: Financial reporting and disclosure, financial analysts, corporate governance, corporate social responsibility, and integrated reporting

Dr Julie Harrison: Performance measurement, data envelopment analysis, revenue management, international tax and transfer pricing

Professor David Hay: Auditing issues internationally and in New Zealand, including auditor independence, corporate governance and privacy auditing

Dr Fred Ng: Revenue management, customer accounting, customer analysis, and revenue and cost drivers.

Dr Winnie O’Grady: Management control systems, viable system approaches to performance management, and adaptive performance management models (eg, beyond budgeting approaches)

Professor Paul Rouse: Performance and productivity measurement with specialist applications to transport, education and health

Professor Jilnaught Wong: Contracting and agency issues in financial accounting, earnings management and corporate governance

Past research topics

'The Effect of Earnings Management Constraints on Management Earnings Forecasts: Evidence from Japan' | Supervised by Professor Norman Wong and Professor Steven Cahan
‘Sustainability: An Evaluation of Reporting, Disclosure and Performance’ Supervised by Dr Davood Askarany and Professor Paul Rouse
'A Multi-Stakeholder Framework for Performance Management of Community Health Services Contractors' | Supervised by Professor Paul Rouse and Dr Winnie O'Grady
'Privacy Audits: Expectations and Implementation' | Supervised by Professor David Hay and Associate Professor Gehan Gunasekara