The PhD program offers students the opportunity to develop new insight into accounting and accountability processes with a view to influencing policy and practice. It is open to those who have previous experience in academic research in accounting.

Students can follow a traditional thesis approach, where they write a dissertation reflecting on contemporary problems facing the world of accounting, or they may decide to produce a 'three paper' thesis. This consists of a number of research articles, framed by an introduction and conclusion. Supervisors support them to submit these papers to conferences and for publication in international journals, so you they begin to build you international research portfolio well before graduation.

Essex Business School (EBS) is renowned for its research on governance, the impact of auditing, and the effects of accounting practices in a globalized world, students engage with a unique academic environment. As one of the few Centres of Excellence for Critical Accounting Practices, EBS explores alternative aspects of accounting through a social science lens. The school champions issues such as responsible management, sustainability, global development, business ethics, and social responsibility, producing cutting-edge research aimed at improving organizational practices.

Essex Business School is the largest department at the University of Essex and ranks among the top 200 for Accounting and Finance in the QS World University Rankings by Subject (2022). It hosts leading researchers, including Emeritus Professor Prem Sikka, who is frequently cited in national and international media for his work addressing tax avoidance by businesses. The school helps students develop new transferable skills, enhance their professional development, and build invaluable networks across academia, as well as the private, public, and third sectors.

The accounting research centres, including the Essex Accounting Centre and BAFA Accounting and Finance in Emerging Economies, organize seminars throughout the year. These events provide access to the latest academic thinking and opportunities to network with colleagues and visiting scholars from around the globe. Students also have the chance to present their work at the annual PhD conference.