Accounting and Auditing ESSEC Business School - Paris

Overview

The Accounting and Auditing degree at the ESSEC Business School - Paris is aimed at providing the necessary intellectual equipment to conduct scholarly research on a variety of accounting and auditing issues.

A&A PhD students can choose to follow either a quantitative or qualitative research track. Students following the quantitative track are required to undertake training in accounting, finance, microeconomics, statistics, econometrics, and quantitative research methods, etc. 

Students following the qualitative track are required to undertake training in accounting, microeconomics, statistics, management, and qualitative research methods, etc. In addition, all students can take elective courses they find useful for their research.

Research in accounting and auditing addresses a large spectrum of questions, including:

• the impact of accounting information on financial market participants and other users;

• the issues related to information asymmetries between managers and outsiders and the effects of managerial discretion;

• the structure of incentive and monitoring systems;

• the challenges in reporting on increasingly complex financial transactions and instruments and their valuation effects;

• the convergence of national financial reporting systems towards an international standard of reference and its impact on capital markets;

• the role(s) of auditing and the economic effects of regulation of accounting information;

• the role(s) of accounting and accountants in organizations and society, etc.