A-Z

About the project

Postgraduate research

Accounting & Finance PhD

Our thriving body of PhD students are currently researching: finance, market reactions to accounting, management accounting and control, judgment and decision-making in accounting and audit, corporate reporting and governance.

Our Online Application Form and Applicant Self Service will be unavailable from 08:00-14:00 (GMT) on Thursday 29 October for essential maintenance. We apologise for any inconvenience caused.

• PhD: normally 3 years full-time; 5 years part-time; Thesis of 70,000-100,000 words

Overview

The Adam Smith Business School places a strong emphasis on the development of valuable transferable and personal development skills, such as finance-oriented computer programming, presentation and professional writing skills.

As a PhD student in Accounting & Finance, you will have opportunities to:

You may also have the opportunity to become a Graduate Teaching Assistant (GTA), delivering tutorials to first and second year undergraduate students and helping with assessment of undergraduate assignments and examinations. Teaching is payable at a University-wide hourly rate and it is anticipated that an active GTA, subject to suitability and availability, should be able to earn up to £1,500 per annum. GTAs undergo compulsory training. PhD researchers may have the opportunity to become GTAs from their second year. Vacant posts are advertised towards the end of semester 2.

• present and discuss your work in progress with colleagues and staff members
• present and discuss your work in progress with staff members in other Scottish Universities through the Scottish Doctoral Colloquium
• present your work in national or international conferences (usually at later stages of the PhD process)
• attend the Wards research seminars
• benefit from the College of Social Sciences Graduate School Research Training programme
• complete a PhD research class that looks at a variety of topics such as the use of Stata and Minitab, case studies and various approaches to accounting research
• attend research training on key literature (either solely on accounting or finance or a combination of accounting and finance empirical literature)
• attend research training on necessary software programmes assisting you in your research (e.g., Nvivo, Stata)
• attend research training on qualitative and/or quantitative techniques, with a focus on accounting and finance (econometrics in particular)

Contacts

Adam Smith Business School is triple accredited

• angela.foster@glasgow.ac.uk (+44 (0)141 330 4985)
• Finance: Ufuk.Gucbilmez@glasgow.ac.uk and Pantelis.Kazakis@glasgow.ac.uk
• Accounting: Danture.Wickramasinghe@glasgow.ac.uk and Fengzhi.Zhu@glasgow.ac.uk

Study options

Our PhD programmes are designed to satisfy a growing demand for rigorous and well-trained researchers in all aspects of accounting and finance. We offer:

Our programmes are an exciting blend of formal research training, high levels of interaction between faculty and students, and a rigorously developed and closely supervised thesis based on original and relevant research. Our PhD normally takes 3 years (full-time) to complete, although the maximum is 4 years.

In the first year, they will normally study a number of chosen courses in Accounting and Finance, which will develop their quantitative and qualitative research skills as well as their knowledge of accounting and finance research literature and methodologies. An appropriate programme of study is devised for each student in consultation with the director of the programme and the candidate’s supervisor. Students will also work with their supervisors to develop their PhD research proposal into a fully operational research plan. At the end of this period, the candidate presents a fully developed thesis proposal to the Thesis Committee. This committee is responsible for approving the student’s research proposal, over-seeing and guiding the student’s research progress.

Assessment

Supervisors and students are required to complete a Progress Report in April/May of each academic year. All Progress Reports are reviewed by the PhD Convenor and by the Associate Dean of the College's Graduate School. A satisfactory progress report is a prerequisite for student registration in the following academic session.

Final assessment involves the submission of a thesis of between 70,000 and 100,000 words and an oral examination (viva voce).

• PhD in Accounting
• PhD in Finance (Accounting and Finance)
• PhD in Accounting & Finance

Entry requirements

Our regular standard of admission is usually a Master's degree, with a significant component in Accounting and Finance. Candidates will also usually be expected to have a 2.1 honours degree.

Required documents Applicants should submit: Academic Transcripts and Degree Certificates CV Research Proposal Two References Named Supervisor information

Required documents

• Academic Transcripts and Degree Certificates
• CV
• Research Proposal
• Two References
• Named Supervisor information

English language requirements

For applicants from non-English speaking countries, as defined by the UK Government , the University sets a minimum English language proficiency level.

Accepted English language tests

We accept a wide range of English language tests for entry to this programme. Tests must have been taken within 2 years 5 months of programme start date, and requirements must be met using a single test.

International English Language Testing System (IELTS) Academic and Academic Online (not General Training)

• 7.0 overall with no subtest less than 6.5
• IELTS One Skill Retake Accepted
• We do not accept General Training

TOEFL iBT (Including MyBest and Home Edition)

Tests taken up to 20 January 2026

Tests taken from 21 January 2026

• 96 Overall, no subtest lower than Reading 23; Listening 23; Speaking 23; Writing 24
• 98 overall with no subtest less than Writing and Listening at 5 and Reading and Speaking at 4.5

Pearsons PTE Academic (test centre only)

• 70 overall with no subtest less than Reading 62; Listening 62; Speaking 75; Writing 68
• We do not accept the online PTE Academic

Cambridge C1 Advanced and C2 Proficiency

• 185 overall, no subtest less than 176

Oxford ELLT

• 8 overall with Reading and Listening no less than 7 and Writing and Speaking no less than 8

LanguageCert Academic SELT/Academic/Academic Online

• 75 overall with two subtests at 75 and no subtest less than 70

Password Skills Plus

• 7.0 overall with no subtest less than 6.5

Trinity College Integrated Skills in English II

• 105 overall with no subtest less than 105

Kaplan Test of English

• Any two subtests at 510 or higher, and any two subtests at 480 or higher

PSI Skills for English

• C1 Pass

Duolingo English Test

• 130 overall with Writing at 130 and no subtest less than 120

Oxford Test of English Advanced

• 146 overall with no subtest less than 136

Alternatives to English language qualification

Degree from majority-English speaking country (as defined by the UKVI including Canada if taught in English)

TNE degree for UK University taught at a campus outside of the UK.

• Students must have studied for a minimum of their final year at Undergraduate level, or 9 months at Master's level, and must have completed their degree in that majority-English speaking country within 6 years of programme start.
• Students must be awarded the degree by the UK university and must have completed the degree within 6 years of programme start.

Pre-sessional courses

The University of Glasgow accepts evidence of the required language level from the English for Academic Study Unit Pre-sessional courses. We would strongly encourage you to consider the pre-sessional courses at the University of Glasgow's English for Academic Study (EAS) Unit. Our Pre-sessional courses are the best way to bring your English up to entry level for University study. Our courses give you:

For more detail on our pre-sessional courses please see:

We can also consider the pre-sessional courses accredited by the below BALEAP approved institutions to meet the language requirements for admission to our postgraduate taught degrees:

• direct entry to your University programme for successful students (no need to take IELTS)
• essential academic skills to help you study effectively at University
• flexible entry dates so you can join the right course for your level.
• Pre-sessional courses
• Heriot Watt
• Kingston Upon Thames
• Middlesex University
• Manchester University
• Reading University
• Edinburgh University
• ST Andrews University
• UCL
• Durham

2027/28

Fees are based on the annual fee for full-time study. Tuition fees for part-time study will be charged at half the full-time annual fee.

Irish nationals who are living in the Common Travel Area of the UK, EU nationals with settled or pre-settled status, and Internationals with Indefinite Leave to remain status can also qualify for home fee status.

• UK: To be confirmed [26/27 fee was £5,238]
• International & EU: £28,275
• Fee status and policies

Alumni discount

We offer a 15% tuition fee discount to eligible self-funded alumni starting a Postgraduate Taught (PGT) Masters or Postgraduate Research (PGR) programme in the 2027/28 academic year.

This includes University of Glasgow graduates and those who have completed a Study Abroad programme, Exchange programme, International Summer School or Erasmus programme with us. This discount can be awarded alongside most University scholarships. No additional application is required.

• Full details of our Alumni Discount

Possible additional fees

Depending on the nature of the research project, some students will be expected to pay a bench fee (also known as research support costs) to cover additional costs. The exact amount will be provided in the offer letter.

• Re-submission by a research student £540
• Submission for a higher degree by published work £1,355
• Submission of thesis after deadline lapsed £350
• Submission by staff in receipt of staff scholarship £790

Fully funded scholarships

• Economic and Social Research Council (ESRC) Doctoral Studentships
• James McCune Smith (JMS) PhD Scholarship
• China Scholarship Council (CSC) PhD Scholarships
• Sanctuary PhD Scholarship

Support

The Adam Smith Business School provides financial support for PhD students to attend international academic conferences to present their co-authored research.

eSharp is an international online journal for postgraduate research in the arts, humanities, social sciences and education. It is run entirely by graduate students and aims to provide a critical but supportive entry into the realm of academic publishing for emerging academics.

The School hosts seminars, workshops and conferences open to staff and research students.

Training opportunities

The College of Social Sciences Graduate School draws together internationally recognised scholars and respected practitioners to offer a range of research programmes.

Our programmes are based on thorough training in research methods and we encourage you to take part in numerous exciting seminars, conferences and events. We offer modern library, IT services and a wide-range of support services. You will be living in one of Europe’s most exciting cities which has a vibrant cultural and social life .

Our Graduate School Researcher Development Programme will support you to plan your professional development over the course of your PhD and ensure your employability.

• Information technology services - core computer skills and also specialist training, such as Finding and Using Library Special Collections Material and use of quantitative data analysis software.
• Staff development service - Personal effectiveness, working with people, business skills.
• English language unit - English and study skills.
• Learning and teaching centre - compulsory training for Graduate Teaching Assistants and also a more in-depth training course, 'Approaches to Teaching, Learning and Assessment', useful for students considering an academic career.
• Researcher development - personal development planning, effective research skills, business skills.
• Research skills and professional development - a single website for research students to find out about college-based and university-wide training initiatives, resources and courses which develop their generic research and employability skills, and support their professional development.
• Careers service - one-to-one guidance interviews, careers workshops, practice job interviews with recruitment experts, networking opportunities with a variety of potential employers.
• Student employability - access to a range of resources designed to help students get the most out of their University careers and to give them the best possible head-start when they enter (or re-enter) the job market.

Identify potential supervisors

All Postgraduate Research Students are allocated a supervisor who will act as the main source of academic support and research mentoring. You may want to identify a potential supervisor and contact them to discuss your research proposal before you apply. Please note, even if you have spoken to an academic staff member about your proposal you still need to submit an online application form.

You can find relevant academic staff members with our staff research interests search .

Also see our:

• Accounting Research Cluster & members
• Finance Research Cluster & members

Required documents

Our Online Application Form and Applicant Self Service will be unavailable from 08:00-14:00 (GMT) on Thursday 29 October for essential maintenance. We apologise for any inconvenience caused.

• Academic Transcripts and Degree Certificates
• CV
• Research Proposal
• Two References
• Named Supervisor information

Contact us

• If you have any questions about your application before you apply: contact the Adam Smith Business School
• If you have any questions after you have submitted your application: contact our Admissions team
• Any references may be submitted by email to: pg-research-admissions@glasgow.ac.uk

International students

• Advice on visa, immigrations and the Academic Technology Approval Scheme (ATAS) can be found on our International student pages

Our research environment

• Discover how we support and develop postgraduate researchers

Induction

• Getting started with PGR development: how postgraduate researchers are welcomed into our community

Postgraduate researcher blogs

Related links

• A community blog, written by and for postgraduate researchers at the University of Glasgow
• College of Social Sciences
• Adam Smith Business School
• Guide to writing a research proposal

Research areas