PhD Position in Accounting

This PhD project explores the usefulness of accounting information. In today’s capital markets, financial accounting information plays a crucial role in reducing information asymmetry, which can otherwise lead to inefficiencies. Market-based accounting research seeks to understand how financial information assists key stakeholders—such as investors and creditors—in making investment decisions, assessing firm value, evaluating the appropriateness of CEO pay packages and firm specific corporate governance policies.

The PhD project consists of three empirical studies, focusing on one or more of the following research areas: (a) disclosure regulation of financial and ESG information, (b) the role of accounting information in assessing firm performance, and (c) the design of CEO compensation packages—particularly performance targets and the alignment of shareholder and CEO wealth. This PhD project offers an opportunity to contribute to academic and policy discussions on corporate reporting regulation and the effectiveness of current executive compensation practices.

Job description
The PhD project runs for four years. At the beginning of the four-year period, the student with an MSc or MA degree is required to successfully complete 1 year of PhD courses. This coursework consists of extensive training in accounting, finance, and econometrics and will be tailored to the background of the PhD student.
By the end of the first year, the PhD student is expected to complete a research proposal outlining the projects to be conducted over the remaining three years.

During these four years, the student will conduct three empirical studies, each developed to a level suitable for submission to top-tier journals in the field. By the end of the program, the goal is for the PhD student to be well-trained and for their research to be sufficiently developed to ensure strong prospects in the (international) academic job market.

Funding for travelling to conferences and an international research visit will be available.

General Requirements:

• MPhil or Research Master’s degree in Accounting, Economics, or Finance is preferred.
  
  • Candidates with an MSc or MA degree are required to successfully complete 1 year of courses at the graduate school they are part of (Research Qualifications at the Tinbergen Institute or courses at ERIM)
• Excellent study results for both the bachelor and master’s degree
• Interest in and strong motivation for scientific research explained in a statement of purpose.
• GRE test is required for all entering PhD students. Valid GRE (revised) General Test results are required from all PhD applicants (all 3 sections: Verbal Reasoning, Quantitative Reasoning and Analytical Writing). Successful applicants typically perform among the top-10% of test-takers on the quantitative part of the GRE; applicants with a Q score below 160 will not be considered.
• Excellent command of English (IELTS/TOEFL). Students whose native language is not English are therefore required to demonstrate English proficiency by:
  
  • holding a degree from a Dutch university or an institution at which English is the language of instruction, or
  • scoring at least 100 on the TOEFL iBT test or 7 on the IELTS test.
• Two (academic) reference letters, preferably from a thesis supervisor or research project supervisor.
• Curriculum Vitae

We offer you an internationally oriented and varied job in an enthusiastic team, with excellent working conditions in accordance with the Collective Labour Agreement for Dutch Universities (CAO-NU).

The start date of this position is 1 September 2025 and you will be based at Business Economics in Erasmus School of Economics (ESE). This position is for 1 fte. The salary ranges from a minimum of € 2.901 to a maximum of € 3.707 gross per month Scale PhD on a fulltime basis (38 hours), in accordance with the CAO-NU. The PhD track lasts 3 (following an MPhil or Research Master) or 4 years (following an MSc). The intitial contract is entered into for the duration of 18 months.

Everything else we offer you, you can find below!

• Everything you need for a good work-life balance: the option to work from home in consultation with your manager, 41 days of paid leave with a 40 hour contract, 8% holiday pay and an 8.3% end-of-year bonus, and a significant discount on a subscription for our on-campus sports centre!
• Sustainable, inclusive and diverse work environment with an open culture, where you can be yourself and we pay attention to each other and to the world around us. Make the most of our bicycle budget, or join networks such as Young@EUR, FAME or QuEUR.
• Time and space for your development in the broadest sense: development days and a personal career budget and free access to our university library.
• Good pension with ABP that EUR contributes 2/3rds towards, discounts on various collective insurances with Zilveren Kruis Achmea, Loyalis, and Allianz, and compensation for travel, working from home and home internet use.
• Are you currently combining your job with parenthood, or do you want to do so in the future? EUR offers partially paid parental leave and fully paid additional birth leave for partners, and our campus features a daycare (daycare not paid for by EUR).
• Moving to the Netherlands for your job with EUR? Then you may be eligible for the 30%-ruling if you meet the requirements of the Belastingdienst (Dutch tax agency), and with our Dual Career Programme we will also help your partner find the right job for them.

Erasmus University Rotterdam (EUR) is an internationally oriented university with a strong social orientation in its education and research, as expressed in our mission ‘Creating positive societal impact’. EUR is home to 4.100 academics and professionals and almost 33.000 students from more than 140 countries. Everything we do, we do under the credo The Erasmian Way – Making Minds Matter. We’re global citizens, connecting, entrepreneurial, open-minded, and socially involved. These Erasmian Values function as our internal compass and create EUR’s distinctive and recognizable profile. From these values, with a broad perspective and with an eye for diversity, different backgrounds and opinions, our employees work closely together to solve societal challenges from the dynamic and cosmopolitan city of Rotterdam. Thanks to the high quality and positive societal impact of our research and education, EUR can compete with the top European universities. www.eur.nl.

Faculty / Institute / Central service
Erasmus School of Economics (ESE) is a leading school in economics in the Netherlands. It has a strong international reputation and aims to do outstanding research. Moreover, it provides excellent education at the BA., MA. and Ph.D. levels. Much research at Erasmus School of Economics is policy relevant, has social impact, and offers a strong research culture, ample research resources, and comparatively low teaching loads.
www.eur.nl/en/ese

The accounting department at Erasmus School of Economics offers a U.S. style Ph.D. program and consists of 14 research-active faculty members who regularly publish in top 5 accounting journals.

Together with the accounting department at Rotterdam School of Management, we form the Accounting Research Group at Erasmus University Rotterdam. The Erasmus Accounting Research Group has a strong research tradition and an international orientation, as evidenced by our publications, research collaboration with academics at leading U.S. schools, an international seminar series and several conferences organized by faculty members. The group has established itself as one of the leading and largest accounting groups in Europe (over 30 research-active members), with researchers in financial and managerial accounting, auditing, and taxation. Erasmus University has access to excellent research facilities, including major databases (WRDS, CRSP, Compustat, Capital IQ, Datastream, Bloomberg, I/B/E/S, TAQ, etc.) and a state-of-the-art behavioural experimental lab.