The academic accounting field is characterized by rapid change and increasing integration of accounting with other disciplines including economics, finance, management and statistics. The doctoral program offered by the School of Accounting is designed to train students to conduct interesting and timely empirical research, and to prepare them for successful academic careers. The typical doctoral program generally requires four years of work to complete beyond the master's degree, during which the student must maintain continuous full-time enrollment. The doctoral curriculum consists of five accounting seminars, four statistics and/or econometric courses, several independent studies courses, and various electives selected to accommodate individual student's research interests. Coursework normally takes two years to complete, after which written comprehensive qualifying examinations are taken in the accounting area. If the student elects to pursue a minor in a given area, sufficient hours in that area must also be completed and a separate comprehensive exam be successfully written. Students successfully completing the comprehensive exam(s) will be admitted into candidacy, during which time the dissertation will be developed and completed. Development and completion of the dissertation generally requires two years of intense work after entering candidacy.