Research Degree Programmes

PhD Programme

The Department of Accountancy offers a research programme leading to the degree of Doctor of Philosophy. Admission to the programme is highly competitive, and the number of the students accepted each year is limited.

The PhD programme in Accounting is an integrated programme of coursework, research and teaching activities that aims to prepare students for successful and productive careers as faculty members. Recent graduates have obtained challenging faculty positions at prestigious universities such as University of Alberta in Canada.

Programme Structure

Programme Core Courses: (18 Credits)

Course Code            Course Title


Course(s) from home department of at least 4 credit units
which shall include at least 2 credit units of research methodology or foundation course at postgraduate level  

AC8980 and  Research Methodology in Financial Accounting
AC8900 or Seminar in Financial Accounting Issues
AC8920 or Seminar on Executive Compensation, Corporate Governance, and Financial Reporting
AC8940 Seminar in Auditing Research


Course(s) outside home department
but within CB of at least 3 credit units at postgraduate level

EF8075 Topics in Econometrics
  Other course elected needs to be approved by supervisor

Project (Thesis Proposal Defence) 
A year-long course from Summer Year 2 to Semester A Year 3

FB8914 Doctoral Seminar

Other Requirement (not counted towards the University's coursework requirement)

Course Code Course Title
SG8001 Teaching Students: First Steps                                                                                                                                                                                                                                                

The Department may prescribe additional course requirements for students as deemed appropriate.

Qualifying Examination
Students are required to take a departmental common written qualifying examination to make sure that they have solid foundation to pursue research.  Students who fail in the qualifying examination are allowed to have at most one more attempt at the discretion of AC Department but all students must PASS the examination the latest by 31 August of their second year of study*.  Those who cannot pass the examination by the corresponding deadline will be recommended for termination of study following the procedures stipulated by the University.

Students must submit a thesis for examination by the end of their maximum study period. The thesis examination  includes thesis assessment, an oral examination and any other assessment arrangements that may be required by the Panel of Examiners.

Research Areas

The research of our faculty covers a broad spectrum of interests in accounting issues and research methods. However, the major foci are in the following areas: corporate governance issues in China and the US, capital market-based accounting research, securities analyst forecasts, management forecasts, agency theory, management performance evaluation, earnings management, auditing and taxation.  Our faculty has recently published in such major accounting journals as the Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, the Review of Accounting Studies, and Contemporary Accounting Research. Their work has also appeared in major finance journals such as the Journal of Finance, the Journal of Financial Economics and the Journal of Financial and Quantitative Analysis.

Financial Awards/Assistance

Financial support in the form of Postgraduate Studentships and Research Tuition Scholarships for government-funded students are available through the Chow Yei Ching School of Graduate Studies.


All applications should be sent to the Chow Yei Ching School of Graduate Studies of the City University of Hong Kong. For more information about applications, please visit


Prof. Yangxin Yu
Research Degree Coordinator


MPhil Programme

Please refer to the Chow Yei Ching School of Graduate Studies homepage for information.