PhD Studentship â Accounting (SOC441)

Directors’ Remuneration Packages and Fraudulent Financial Reporting:A Comparative Study of the Three Models of Corporate Governance from Developed Capital Markets.

PhD studentship with Nottingham University Business School’s Accounting division. 

Accounting is a key subject in the Business School, with broad and varied research in the different constituent areas being undertaken, including market-based accounting research, voluntary disclosure, management accounting and control, taxation and, of course, corporate governance.

We are interested in a talented, highly qualified and highly motivated graduate who will conduct a comparative study of the three models of corporate governance identified by developed capital markets. Specifically, we are interested in the issues around executive remuneration packages and the influence that these may have on the likelihood of fraudulent financial reporting or whether Chief Executive Officer (CEO) stock options really align managers’ interest with that of the shareholders while taking into consideration the different corporate governance models.

There has been a growing body of literature on the effect of corporate governance mechanisms on earnings manipulation and fraudulent financial reporting. However, while some extant studies have focused on specific corporate governance mechanisms and their effect on earnings management, others have looked at institutional effects on these issues. The strand of studies include studies on the effect of board committees, board composition, board independence, CEO compensation and the effect of CEO stock options. Most of these studies are US based, but studies looking at these issues by comparing the three corporate governance models (the Anglo-Saxon, Euro/Continental and the Japanese models) will undoubtedly enhance our understanding of how governance structure can impact on firm operations. In particular, issues around the packaging of executive compensation and incentive-based executive performance will be better understood under the different systems of corporate governance around the world.

This three year funded PhD will commence on 1st October 2018. A yearly stipend at current RCUK rates (£14,553), plus UK/EU student tuition fees (£4,195), is available to the successful applicant. 

How to apply

Applicants should have:

A 2.1 or higher honours degree in a social science, andA Masters degree which includes a substantial research element, with an average score of over 65% in the taught modules and 65% or above in the dissertation.

Full application details can be found here. Your application must include a research proposal, which should indicate the area in which the research will be conducted and the key issues that you want to examine in more detail.

In addition, please also enclose the following with your application form:

Transcripts of all your academic qualifications. If you have not completed your Masters degree yet, you should include a transcript of the marks received to date. Any offer is conditional upon achieving the required standard.2  academic references.English language test result, if English is not your first language.

Entry onto our PhD programme is very competitive. If you fulfil all of the admissions requirements it does not guarantee that you will be offered a place. We also consider:

The quality of your research proposal.The fit of your research area with potential supervisors.References.Your personal statement.

Please quote ref:NUBS/ACCT PHD 2018 in all correspondence

Closing date: 23.59pm [BST] on 9th March 2018. Applications submitted after this time will not be considered.

Shortlisted candidates will be called for interview to be held in Nottingham Wednesday 28th March 2018. The successful candidates will be notified in the first week of April 2018.

For further information please contact:

academic queries: Kemi.Yekini@nottingham.ac.uk

PhD Open Day

We are holding an open day on Wednesday 14th February 2018 more details can be found here.

Closing Date: 09 Mar 2018
Category: Studentships