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 carry out critical analysis and evaluation and synthesis of new and complex ideas, as well as to communicate with the academic and scientific community and society in general about their fields of knowledge.
• Ability to promote, in academic and professional contexts, scientific, technological, social, artistic or cultural progress within a knowledge-based society.