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Doctoral Programme in Accounting and Corporate Finances

Programme code: 3107

Regulations: Royal Decree 99/2011

Knowledge branch: Social and legal science

Doctoral website:

Organised by:Department of Accountancy

Management Centre:Postgraduate School

Participant Universities:University of Valencia-General Study

Programme coordinator:Dr. D. Juan Luís Gandía Cabedo

1st year available places:12 places

Aims: The main goal of this Doctoral Programme is to offer the possibility of obtaining the doctor qualification in the field of accounting and corporate finances in the University of Valencia (UVEG). Thus, it is intended, to cover the potential demand of postgraduate training by Spanish and foreign, students, specifically Latin American students, in the field of the mentioned area of knowledge, using the human and material resources available at the Department of Accountancy and at the Faculty of Economics, mainly. Also, it is intended to develop and to extend the previous doctoral programme in accounting which started in 1991 and which was acknowledged with the quality award during 2003 to 2009, opening its field of work to the area of corporate finances and collaborating, for this purpose, with two universities (University of Valladolid, Jaume I University).

Description: This Doctoral Programme currently in force has been functioning since 1991, granted with the quality award during the period between 2003 and 2009. With the implementation in 2007 of the Master’s Degree in Accounting, Auditing and Management Control has resulted reinforced it and students more qualified and motivated it, who request more and better mediums have been demanding it. Similarly, these last years the expansion of research perspectives and its field of work in corporate finances with the help of two collaborating universities have been necessary. Therefore, we are proposing new doctoral studies, with a more comprehensive and reinforced approach based on the experience of more than twenty uninterrupted years of experience in training research tasks and which intends to give special attention to a broader range of interests of our prospective students, both academically and professionally. In particular, the students who usually join this doctoral programme and who come from Latin American countries are often holders of a Master’s Degree in subjects related to accounting or finances and frequently, they are also professors in their home universities, which enrol in our doctoral studies with a strong motivation, in order to obtain the doctor qualification. The new Doctoral Programme focuses on the scientific fields currently consolidated in the area of corporate finances and accounting. Highly prestigious private associations of Europe, such as the European Accounting Association or the European Financial Management Association confirm this. From the perspective of public interest, the growing importance of the regulation of financial information both in the capital markets and outside them and its influence in the behaviour of the economic agents involved has led to the development of significant areas of research which our programme intends to contribute. Among other, we can highlight the impact of accounting information in the assets valuation and performance, (ii), the quality of information and the audit market, (iii) the financial information and the corporate government of companies and (iv) the financial and fiscal policies of the quoted and non quoted companies.

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