There are specific requirements for the doctoral program in each field of study. The faculty group can specify how certain departmental requirements are to be met and can add requirements or increase minimum standards. Optional courses may be taken in addition to the required courses, not instead of them. Students must consult with their field advisor to ensure that their choices make a sensible program.
Donald H. and Ruth F. Seiler
Professor in Public Accounting
"Accounting PhD students at Berkeley study the way that accounting information is interpreted by investors and how earnings are used in performance evaluation by managers. PhD classes span both the empirical evidence, as well as key theoretical concepts."