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Auditing refers to the process of examining financial reports and documents of an organization by a third party, independent of that organization. Auditing helps an institution achieve its objectives by providing a systematic economic approach to evaluate and improve the performance of risk management, control, and governance processes.

The field of auditing prepares the student to enter a career focused on internal and external auditing, which are essentially in-depth investigations for a company. 

It is vital that students are familiar with economic principles, taxation, accounting, governmental systems, business policies and information systems. It is very common for auditing principles to be used in the insurance field. A Ph.D. in Auditing makes it possible to skip many years of slow advancement to start working higher up more quickly.

Universities often offer postgraduate courses in auditing, such as certificates, diplomas, concentrations, training programs or degrees. Auditors usually have a degree in accounting or finance and sometimes have years of professional economic experience. There are also Universities and institutes that provide this PhD program for free or with scholarship or student loan options.

Earning a Free Doctorate in Auditing provides students with many benefits for their careers. In addition to qualifying graduates for much higher salaries, this PhD also allows them to pursue more advanced positions. 

Free PhD in Auditing degrees are closely related to accounting, so auditors are usually accountants or economists who specialize in evaluating the financial statements of companies to ensure the accuracy of the information.

What is a Doctorate in Auditing ?

Students pursuing a PhD in Auditing can choose to follow either a quantitative or qualitative research track. Students following the quantitative track must have a background in accounting, finance, microeconomics, statistics, econometrics, and quantitative research methods, etc. 

Students following the qualitative track must undertake training in accounting, microeconomics, statistics, management and qualitative research methods, etc. In addition, all students can take elective courses that they find useful for their research.

Students may specialize in one of the following subfields. Auditing and Regulation, Corporate Finance and Governance, Empirical Financial Accounting and Reporting, Financial Statement Analysis, International Financial Reporting, and Organizational and Social Aspects of Accounting.

Program, Subjects and Content of the Doctoral Program in Auditing

These are some of the topics that may be included in the programmatic content of a PhD in Auditing:

  • Research designs and methodological options.
  • Research designs and methodological options: research proposal.
  • Research ethics for the social sciences
  • Scientific methods
  • Behavioral audit research
  • Business crime
  • Cost and performance measurement

How Long Does the Doctorate in Auditing Take ?

A PhD in Auditing has a duration of 2 to 3 years full time. Time may vary depending on factors such as the country of origin, the institution or university offering the PhD program, the study plan, program delivery mode, schedules, whether it is taken part-time or full time, among others.

Where can I Work with a Doctorate in Auditing ?

By earning a doctorate in auditing, you are prepared to enter any of many types of careers. The simplest position is that of an auditor for an insurance company. Other positions within the insurance field are also possible with this type of education. Many companies hire audit graduates to act as analysts because of their impressive research and critical thinking skills. 

An auditing background may also allow you to become a policy maker or educator. Internal auditors often work in the private sector, independently or as members of an accounting team. 

Their services are employed by commercial companies, professional firms subcontracted by client companies, corporations, charities and others. External auditors often work for government agencies or as associates of certified accounting offices.

Countries and Cities Where You Can Study a Doctorate in Auditing for Free by Obtaining a Scholarship

  • South Africa
  • France
  • Norway
  • Turks and Caicos Islands
  • China
  • Kazakhstan
  • Turkey
  • United Kingdom

Institutes, Centers and Universities Where the Doctorate in Auditing is Possibly Taught for Free, through Scholarships

PhD in Auditing

  • University of Johannesburg
  • Johannesburg, South Africa.

PhD in Accounting and Auditing

  • ESSEC Business School
  • Cergy, France.

PhD in Accounting and Auditing

  • Norwegian School of Economics Nhh
  • Bergen, Norway.

Doctor of Philosophy in Accounting and Forensic Auditing

  • Charisma University
  • Grace Bay, Turks and Caicos Islands.

Doctor of Philosophy in Auditing

  • Dongbei University of Finance and Economics
  • Liaoning, China.

PhD in Accounting and Auditing

  • Kazakhstan-Russia International University
  • Aktobe, Kazakhstan.

PhD in Accounting and Auditing

  • Istanbul Aydin University
  • Istanbul, Turkey.

Ph.D. in Auditing and Forensic Accounting

  • University of South Wales
  • Wales, United Kingdom.

Referential Prices of the Doctorate in Auditing

The prices of the Doctorates in Auditing can be varied. The prices of these Doctorates are between $3,850 and $29,200 per year. In some cases it may cost more. The cost of this Doctorate will vary according to the country where it is given, the institution or university that gives the Doctorate, the modality, the duration and the materials provided during the study, among other factors.

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