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The Number of Graduates from U.S. Accounting Doctoral Programs: The Association with Faculty and Reputational Attributes
Karin A. Petruska,
Kent State University
Pervaiz Alam, Kent State University
Michael A. Pearson, Kent State University
ABSTRACT. The supply of accounting doctoral graduates has been decreasing at the same time the demand for new 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 business education. We empirically examine the productivity of U.S. business schools in terms of the quantity of doctoral graduates. Using a sample of 358 institution-year observations for 91 U.S. doctoral-granting institutions, we identify 20 variables envisioned to be associated with the number of doctoral graduates. We find that three main factors (faculty qualifications, faculty composition, and institutional reputation) explain 48.18 percent of the cross-sectional variation using exploratory factor analysis. The results suggest that there is a positive and significant relation between the number of accounting doctoral graduates and the observed factors.
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