The programme is research-oriented with each student being directly supervised by a faculty member.

MPhil Stream

• Complete all the graduate courses required by the Department.
• When deemed necessary by advisor/supervisor, students may be required to take other courses.
• Each MPhil student is required to give an oral presentation on his/her research progress.
• Each MPhil student is required to submit a thesis and pass the oral defence of the thesis for graduation.

PhD Stream

Pre-candidacy

• Complete all the graduate courses required by the Department.
• When deemed necessary by advisor/supervisor, students may be required to take other courses.
• Each PhD student is required to pass a written candidacy examination within the maximum period of his/her candidacy stage for the advancement to his/her postcandidacy stage.
• Submit thesis proposal and defence.

Post-candidacy

• Each PhD student is required to submit a thesis and pass the oral defence of the thesis for graduation.

Fields of Specialization

The School of Accountancy is committed to both theoretical and applied accounting research. Faculty members in the School have varied teaching and research interests that encompass the following areas:

1. Financial Accounting and Reporting

Specific research topics include the application of quantitative methods in accounting, financial accounting regulations and choice, roles of accounting information in capital markets, valuation analysis, financial statement analysis, financial reporting and disclosures issues, and professional ethics.

2. Management Accounting and Information Systems

Major topics include management accounting systems design, risk analysis in capital budgeting, modelling and statistical research in management accounting, accounting and control systems, national culture and management accounting issues, behavioral accounting, agency theory, information systems for competitive advantages, and accounting information systems.

3. Auditing

Specific research topics include modelling and statistical research in auditing, behavioral issues in auditing, human information processing in auditing, auditor's responsibilities and liabilities, and economic-based approaches to auditing research.

4. Business Law

Studies are currently conducted on corporate insolvencies, securities regulation, labor law, auditor's responsibilities and liabilities, commercial and company law, dispute resolution and comparative law.

5. International Accounting and Accounting in China

Although all research in these areas is undertaken within the Faculty, current research is moving towards the behavioral, organizational and cultural dimensions of accounting studies utilizing capital market, agency, contingency and other contemporary theories. In line with the research ethos of the Faculty, the research thrust in the School has an interdisciplinary flavor, and draws heavily on the disciplines of statistical decision theory, psychology, economics, sociology and law.

Please visit the Division’s homepage for more information.

In addition to the general requirements of the Graduate School, applicants are also required to submit the following documents:

1. a preliminary research proposal;
2. a statement of purpose;
3. a copy of previous written work such as a thesis, research project report, or any published articles;
4. an official hard copy of GMAT or GRE report (taken in or after January 2012).

GMAT Institution Code: R9H-0W-04

GRE Institution Code: 7488

TOEFL Institution Code: B022

Applicants should be committed to research and/or tertiary education.

Interview may be required.

1st round: 1 November 2017

2nd round: 1 December 2017

Last round: 2 January 2018 (while quota lasts)

1 December 2017
1.  By 12:00 noon (Hong Kong time) - to submit an initial application to RGC; and
2. By 5:00 p.m. (Hong Kong time) - to submit full application to CUHK
Please refer to HKPFS page for more details.