Overview

Key facts:

Yale SOM's specialization in Accounting is designed to develop strong theoretical and empirical skills. There is a heavy emphasis on original research to form a base for sustained scholarship. Co-authored research, with both faculty and fellow PhD students, is encouraged and supported.
Yale University’s accounting program is small (matriculating 1-2 students each year), and involves informal and spontaneous frequent interactions with faculty. The program maintains a 1:1 faculty-to-student ratio. Students interact with emerging research in a host of ways, from conferences held on campus to weekly seminars where faculty and fellow PhD students present and discuss their work.
Candidates tend to pursue a broad range of research interests, helped by courses in accounting as well as in various areas of management, Department of Economics, Yale Law School, and other parts of the University. They develop fruitful relationships with other Ph.D. students, especially from the Finance PhD program.

Programme Structure

Examples of research submitted as dissertations by students in the program:

Intended Benefits and Unintended Consequences of Improved Performance Disclosure
Asymmetric Inefficiency in Market Response to Non-earnings 8-K Information
Real Earnings Management in Nonprofit Organizations
How Does More Frequent Reporting Reduce Information Asymmetry?
Real Earnings Management in the Financial Industry
Accruals and price crashes
Customer-base concentration: Implications for firm performance and capital markets
The Treatment of Special Items in Determining CEO Cash Compensation
Strategic Decentralization, Bargaining, and Transfer Pricing in Supply Chain Efficiency
Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency

Key information

Duration

Full-time
- 72 months

Start dates & application deadlines

Starting 2027-08-27 00:00:00
- Apply before 2026-12-15 00:00:00

Language

English

TOEFL^® IBT

100

Schedule TOEFL®

IELTS

7.5

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Delivered

On Campus

Campus Location

New Haven, United States

Disciplines

Accounting View 43 other PhDs in Accounting in United States

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Academic requirements

GRE^®

Required

GMAT

Required

English requirements

TOEFL^® IBT

100

Schedule TOEFL®

IELTS

7.5

Prepare for Your English Test

Cathoven AI IELTS Preparation

Learn your IELTS Score

AI-powered IELTS feedback. Clear, actionable, and tailored to boost your writing & speaking score. No credit card or upfront payment required.

Trusted by 300k learners
98 accuracy using real exam data
4.9/5 student rating

Other requirements

General requirements

If you have completed your undergraduate degree (bachelor's or equivalent) or will have completed it prior to your intended matriculation date at Yale, you may apply to the Graduate School of Arts and Sciences (GSAS).
Applicants are required to take either the GRE or GMAT test.

You will need to provide the following with your application for admission:

A statement of academic purpose.
A list of all the prior colleges or universities you have attended, accompanied by unofficial transcripts from each school. Unofficial transcripts should be uploaded with your application. Official or paper transcripts are not needed at this time.
Three letters of recommendation. Enter the names of your recommenders directly in the application and they will receive a link to upload a letter on your behalf.
Resume/CV

Tuition Fees

Tuition fees are shown in and the most likely applicable fee is shown based on your nationality.

International Applies to you

Applies to you

Non-residents

Free
Out-of-State

Free
Domestic

Applies to you

In-State

Free

Additional Details

All PhD students at Yale receive a fellowship that covers the full cost of tuition, typically for a minimum of five years.

Living costs

New Haven

United States

1380 - 2110 USD / month

The living costs include the total expenses per month, covering accommodation, public transportation, utilities (electricity, internet), books and groceries.

About

Overview

Key facts:

Programme Structure

Key information

Duration

Start dates & application deadlines

Language

Prepare for Your English Test

Delivered

Campus Location

Disciplines

What students do after studying

Academic requirements

English requirements

Prepare for Your English Test

Other requirements

General requirements

Tuition Fees

International Applies to you

Domestic

Additional Details

Living costs

New Haven

Funding

Scholarships Information

Available Scholarships

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