Xiamen University (XMU), founded in 1921 and located in Xiamen, China, is recognized as one of the country's leading comprehensive universities. Established by the patriotic overseas Chinese leader Tan Kah Kee, XMU is notable for being the first university in China founded by an overseas Chinese and is a key institution in the "211 Project" and "985 Project," which aim to cultivate world-class education and research.

The PhD in Accounting at XMU's Institute for Financial and Accounting Studies equips students with advanced knowledge and research skills in the field of accounting. This program emphasizes a comprehensive understanding of financial theories, quantitative analysis, and practical application, preparing graduates for successful careers in academia, research, and high-level positions within industry and government. Unique features include a focus on international accounting standards and the integration of modern financial technology, making this program particularly relevant in today's global business environment.