The Number of Graduates from U.S. Accounting Doctoral Programs: The Association with Faculty Attributes and Institutional Reputation

Posted: 7 Jan 2008

See all articles by Karin A. Petruska

Karin A. Petruska

Youngstown State University

Pervaiz Alam

Kent State University

Michael A. Pearson

Kent State University

Date Written: December 21, 2007

Abstract

The supply of accounting doctoral graduates has been decreasing at the same time the demand for accounting doctoral faculty has been increasing. This situation has economic consequences that are likely to affect the accounting profession as a whole and may have adverse spillover effects on accounting education. We empirically examine the productivity of U.S. business schools in terms of the quantity of accounting doctoral graduates. Using a sample of 358 institution-year observations for 91 U.S. doctoral-granting institutions, we identify 20 variables that we conjecture to be associated with the number of U.S. accounting doctoral graduates. We find that three main factors (faculty composition, faculty qualifications, and institutional reputation) explain 47.15 percent of the cross-sectional variation using exploratory factor analysis. The results suggest that there is a positive and significant relation between the identified factors and the number of U.S. accounting doctoral graduates. As a sensitivity check, our results are supported by the use of alternate regression models and robust regression.

Keywords: Accounting doctoral graduates, faculty qualifications, faculty composition, institutional reputation

JEL Classification: M40, A23

Suggested Citation

Petruska, Karin A. and Alam, Pervaiz and Pearson, Michael A., The Number of Graduates from U.S. Accounting Doctoral Programs: The Association with Faculty Attributes and Institutional Reputation (December 21, 2007). Available at SSRN: https://ssrn.com/abstract=1078197

Karin A. Petruska (Contact Author)

Youngstown State University ( email )

Lariccia School of Accounting & Finance
Williamson College of Business Administration
Youngstown, OH 44555
United States
330-941-1876 (Phone)
330-941-1459 (Fax)

Pervaiz Alam

Kent State University ( email )

P.O. Box 5190
Kent, OH 44242-0001
United States
330-672-1121 (Phone)
330-672-2548 (Fax)

Michael A. Pearson

Kent State University ( email )

P.O. Box 5190
Kent, OH 44242-0001
United States
330 672-1123 (Phone)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
1,119
PlumX Metrics