Accounting Ph.D. Program Graduates: Affiliation Performance and Publication Performance

Abstract

We examine the affiliation performance and publication performance of 1991-1997 accounting Ph.D. graduates. We define affiliation performance as whether or not an individual is employed at a school with an accounting program ranked by Trieschmann et al. (Academy of Management Journal 43:1130-1141, 2000). We define publication performance in two ways, whether or not the Ph.D. graduate published in at least one of: (1) three premier accounting journals, and (2) a broader set of eight accounting journals. We examine the influence of the institutional status (private versus public) of the graduating institution on both affiliation performance and publication performance. We examine the institutional status both unconditionally and conditionally on four article types published in three premier journals: (1) articles from Ph.D. dissertations, (2) co-authored articles with degree-school faculty, (3) co-authored articles with degree-school Ph.D. students, and (4) co-authored articles with affiliated faculty. We show that accounting graduates of private schools are more likely to be affiliated with higher ranked schools, but they are not more likely to publish in the premier journals or the broader set of eight journals.