Aims: The aim of the PhD programme is to offer the possibility of obtaining a doctoral degree in the field of accounting and corporate finance. Research in this field has grown exponentially over the last four decades, with countless lines of research having been developed that have allowed us to understand and analyse on scientific grounds, among other issues, the relevance of the quality of financial information for economic agents and capital markets, the importance of auditing and corporate governance in the functioning of companies and financial markets, models and processes for valuing business assets and liabilities, and the importance of non-financial information in understanding business performance and the sustainability and social responsibility of companies. Both the specific training acquired through doctoral studies and the award of a doctoral degree significantly broaden the range of professional opportunities. The development of critical thinking and the application of the scientific method to the analysis of problems, aspects that characterise the way of learning in these studies, provide doctoral students with tools, competences and skills that are highly useful in any professional field. In addition, the PhD degree opens the door to the academic world and other research institutions, both public and private. These doctoral studies guarantee, as a minimum, the acquisition of the basic competences listed in the Spanish Framework of Qualifications for higher education: -Systematic understanding of the field of study and mastery of its related research skills and methods. -Ability to conceive, design or create, implement and adopt a substantial process of original research or creation, contributing to the expansion of the frontiers of knowledge.- Ability to promote, in academic and professional contexts, scientific, technological, social, artistic or cultural progress within a knowledge-based society.

Description:

The programme is the result of the experience accumulated since the beginning of the 1990s, when it was one of the first doctoral programmes in Spain to specialise in the field of accounting.

During these more than three decades, the programme has trained as PhDs both professors from national and foreign universities who wished to consolidate their academic position, and professionals who wished to broaden their horizons of knowledge in the programme's own field. Since its beginnings, more than a hundred PhDs have been awarded, and various collaboration agreements have been signed with other universities, especially in Latin America, which have allowed the internationalisation of the origin of the students on our programme. Thus, during this period, in addition to Spanish students, PhD students from different countries have graduated: Colombia, Mexico, Iraq, Venezuela, Argentina, Ecuador, Chile, Cuba, Peru, Brazil, Uruguay, Portugal, Libya, Algeria and Romania.

The growth in the quantity, quality and internationalisation of the publications of the teaching staff who taught subjects on the doctoral programme led the ministry to award the programme the quality mention for the period 2003-2009. With the adaptation of the programme to Royal Decree 99/2011, its research scope was extended to include corporate finance as an area of knowledge of interest. Thus, the current programme offers attractive content adapted to current areas of research, and has a large and recognised teaching team with proven research capacity and an international orientation in the destination of its publications and in its networks of academic contacts.

From a public interest point of view, the growing importance of the regulation of financial information both in the capital markets and outside them and its influence on the behaviour of the economic agents involved, has given rise to the development of significant areas of research to which our programme contributes. Specifically, the programme is grouped into two main generic lines of research that integrate a wide variety of research topics that will give rise to scientific publications in journals specific to the programme's fields of knowledge, both in JCR (WOS) and SJR (SCOPUS). The two main lines are:

•      Audit, corporate governance and quality of financial and non-financial information.
•      Accounting regulation, corporate finance and behavioural economics.

The activity of researchers in the field of Accounting and Corporate Finance is essential to improve the competitiveness of companies in our socio-economic environment and the efficiency of financial markets. The most recent research in this field is providing answers to questions as relevant from a socio-economic point of view as the use, valuation and accounting recognition of cryptocurrencies, the impact of Fintech on the democratisation of access to financial services, or the necessary regulation for companies to provide non-financial information on environmental, social or corporate governance (ESG) issues. This PhD programme is focused on the scientific fields currently consolidated in the field of accounting and corporate finance and which are endorsed by prestigious private associations in Europe such as the European Accounting Association and the European Financial Management Association.

The researchers in charge of training the new PhDs have the quality of their research recognised by the National Commission for the Evaluation of Research Activity (CNEAI). The programme also has the permanent participation of researchers from the Universitat Jaume I of Castellón and the University of Valladolid. In addition, numerous researchers of recognised international prestige collaborate actively in the programme.

The students who enter the PhD programme are university graduates with an official Master's degree in Accounting and Finance or related subjects. These students must have a good academic record and a solid knowledge of English, both spoken and written. Once admitted to the programme, the Academic Coordination Committee of the PhD programme assesses, on a case-by-case basis, the need for further training.

The programme is structured in two phases or periods. The Training Phase, in which the complements and training activities are taken, and the Research Phase, during which the doctoral thesis is written. In each course, up to 12 places are offered for new students, of which a maximum of 30% is reserved for part-time students. The small number of students facilitates fluid communication with professors and close monitoring of the progress of doctoral students. The atmosphere is relaxed and international, as a large number of students are from abroad.