During the first two summers in the program, students are required to write research papers. These papers must be completed by the first day of the fall semester (approximately the third week in August). Students work with a faculty supervisor throughout the summer paper process.
The first-year summer paper requires an in-depth literature review and research proposal, which identifies a research question, a set of testable hypotheses, and a research design. The second-year summer paper is an original piece of research with a research question, a set of testable hypotheses, a research design, and data analysis for archival studies or development of the experimental materials for experimental studies. Students present their summer papers to accounting faculty and PhD students in a research workshop at the start of the fall semester.
The Department of Accounting provides each doctoral student with a Research and Teaching Supplement (RATS) of $500 per year, which can be used for travel expenses, books, journal subscriptions, association fees, and other program-related expenses.
To encourage doctoral students to participate in conferences, the Accounting Doctoral Committee gives each student a designated travel budget of $1,000 per year for the first five years of their program. This is in addition to the annual RATS allocation that can also be used for travel expenses. The department also pays for other travel opportunities during the program; for example, the doctoral committee selects and nominates one student per year to attend the American Accounting Association Doctoral Consortium, and the department pays the fee.
The Indiana University Graduate School, Kelley PhD Programs, and Department of Accounting provide assistance with expenses related to dissertations. For example, the University Graduate School provides two grant-in-aid competitions per year for up to $1,000. The most common costs are those associated with administering experiments. The Department of Accounting also maintains a human subject pool that doctoral students may use for their dissertation or other research.
The Department of Accounting holds research workshops Friday afternoons during the fall and spring semesters. These workshops play a key role in the development of doctoral students’ research expertise. We expect students to attend all workshops and to participate in research discussions.
Students also have opportunities to meet with speakers outside of the workshop, which offers a great opportunity to discuss topics both in and outside of students’ research areas.