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Join us at Laurier

Being a Golden Hawk means more than just cheering on our (really good) varsity teams – it means being a student who cares about your community, who works hard in the classroom, and who takes advantage of all the learning opportunities that can happen outside the classroom, too.


The Accounting field in Laurier’s PhD in Management program prepares you for an academic career. You will be encouraged to focus your learning and research in empirical financial accounting or behavioural management accounting.

Our program provides students with a breadth of knowledge of accounting theory and research methodologies. Through teaching and research assistantships, coursework, seminars, and independent research, students develop analytical and interpretive skills as well as intellectual independence. We welcome applications from students in accounting or related fields, such as finance or economics.

We have one of the largest Accounting programs in Canada with 34 faculty and lecturers. Over the past 21 years, we have had 10 gold medallists on the Uniform Final Evaluation (now the Common Final Examination, administered by CPA Canada); this is more than any other university in Canada.

A Rigorous Research Environment

You will work independently and ethically in an advanced research program and will receive training in conducting original research, preparing scholarly publications, and communicating knowledge.

As a student in the Accounting field you will have access to:

  • A small student-to-faculty ratio.
  • Excellent research facilities through the Lazaridis School of Business and Economics and the CPA/Laurier Centre for the Advancement of Accounting Research and Education.
  • Research funding and external grants.
  • Cutting-edge research.

Program Structure

The program is structured to be completed in four years. In the first two years, you will complete 11 half-credit courses and write the comprehensive exams. Comprehensive exams are typically completed at the end of your second year. In the third and fourth years of the program, you will focus on completing your dissertation proposal and dissertation. In order to develop and refine your research skills, you are expected to engage in research throughout the program. You will also complete a non-credit course on university teaching.

Course Offerings

Accounting students can focus their learning and research in empirical financial accounting or behavioural management accounting. Below are the course offerings for each respective focus.

Empirical Financial Accounting Courses

BU801: Management Foundations

A historical perspective on various schools of management thought. Students will become familiar with the content and perspective of some of the most influential organization and management thinkers through an examination of management classics.

BU802: Research Methodology

An introduction to the methods and instruments of business research, including scientific method, research design, and measurement. Basic descriptive and inferential statistics will be covered.

BU817: Survey of Accounting Research

This course surveys accounting theory, models and research in financial accounting, financial reporting, auditing, managerial accounting and tax. Emphasis is placed on the origins of these issues and current state of the art in each area.

BU827: Seminar in Financial Accounting

This course focuses on current and classic research in financial accounting with particular emphasis on the role of accounting information in capital markets. Topics include valuation theory, studies of the usefulness and value-relevance of accounting information to security market participants, use of the security returns as a tool for validating accounting procedures, earnings management, and analysts' behaviour.

BU837: Seminar in Management Accounting

This seminar provides a broad overview of current research in the field of management accounting. Issues to be examined include but are not limited to executive compensation, performance measurement, cost system design and corporate governance issues.

BU843: Seminar in Advanced Financial Econometrics

This course focuses on cross-sectional and panel data econometrics applied to asset pricing and corporate finance. The theoretical approach is based on the use of the generalized method of moments (GMM). However, maximum likelihood, estimation and minimum distance estimation are used for specific topics. The course covers basic theory, but focuses on financial applications covering classical contributions, recent developments and ongoing research.

BU847: Seminar in Archival Research in Accounting

This seminar examines research in accounting based on archival sources. This may include capital-markets-based research in financial accounting as well as research in management accounting, auditing and taxation utilizing data from archival sources.

EC620: Microeconomics I

The economic theory of business decision making and its application to a variety of problems. Strategic decisions are emphasized.

EC640: Macroeconomics I

A study of modern macroeconomics, including economic growth, money demand and macroeconomic policy in the short run.

EC655: Econometrics

A survey of applied econometrics, including basic regression theory and an examination of a variety of econometric applications in both microeconomics and macroeconomics.

MF703: Seminar in Corporate Finance

This course covers the theory and principles of corporate finance and asset pricing. The corporate finance topics will include capital structure, agency theory and corporate valuation while the asset pricing theory will cover mean-variance portfolio theory, the capital asset pricing model and the arbitrage pricing theory.

Behavioural Management Accounting Courses

BU800: Fundamentals of Behavioural Research

The goals of social sciences vary from discipline to discipline and from researcher to researcher. While these differences may exist, the key objective of the social sciences is to produce an understanding of human nature. When regularities and patterns in human behaviour are found, we not only document them but also try to understand the complex mechanisms that guide those behavioural patterns. It is a tough endeavour which requires exposure to, and appreciation of, a diversity of approaches which help to further knowledge of social behaviour. This course focuses on exploring the understanding of human behaviour via the scientific method.

BU801: Management Foundations

A historical perspective on various schools of management thought. Students will become familiar with the content and perspective of some of the most influential organization and management thinkers through an examination of management classics.

BU802: Research Methodology

An introduction to the methods and instruments of business research, including scientific method, research design, and measurement. Basic descriptive and inferential statistics will be covered.

BU804: Organizational Behaviour

An overview of the micro-level theories of organizational behaviour. This includes the "traditional" areas of micro-OB (e.g. motivation, leadership, job satisfaction) and the areas of special interest to participants.

BU817: Survey of Accounting Research

This course surveys accounting theory, models and research in financial accounting, financial reporting, auditing, managerial accounting and tax. Emphasis is placed on the origins of these issues and current state of the art in each area.

BU827: Seminar in Financial Accounting

This course focuses on current and classic research in financial accounting with particular emphasis on the role of accounting information in capital markets. Topics include valuation theory, studies of the usefulness and value-relevance of accounting information to security market participants, use of the security returns as a tool for validating accounting procedures, earnings management, and analysts' behaviour.

BU837: Seminar in Management Accounting

This seminar provides a broad overview of current research in the field of management accounting. Issues to be examined include but are not limited to executive compensation, performance measurement, cost system design and corporate governance issues.

BU842: Consumer Behaviour

This seminar introduces students to key theoretical issues in consumer behaviour, provides them with an understanding of the use of various conceptual and empirical approaches to the study of consumer behaviour and enables strong critical thinking when reading academic work. The course includes topics in motivation, personality, self concept, attitude formation, memory, judgment, decision-making and other aspects of consumer behaviour theory.

BU857: Seminar in Behavioural Research in Accounting

This seminar provides a broad overview of current research. The seminar examines behavioural and social aspects of accounting. Of particular interest will be research based in social/cognitive psychology and organizational theory.

MS700: Univariate and Multivariate Statistics

This course presents the conceptual and statistical foundations of the General Linear Model (GLM) and introduces a number of specific forms of the model.

PS800: Advanced Multivariate Methods

The main topic for this course is structural equation modelling (SEM), an extremely flexible data analytic technique that incorporates most other multivariate models as special cases. The course will address the two main components of SEM: causal modelling (or path analysis), and measurement models.

Faculty Supervisors

Lan Guo
Associate Professor

Robert Mathieu
CMA Ontario Professor of Accounting
Area Coordinator, Accounting

Chima Mbagwu
Associate Professor

Bruce McConomy
Professor
Director, CPA/Laurier Centre for the Advancement of Accounting Research and Education

Flora Niu
Associate Professor

Bixia Xu
Associate Professor

Tao Zeng
Associate Professor

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