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This study jointly assesses the relative importance of PhD institution vs. employment institution for publication success in the top-6 accounting journals. Specifically, we examine the association between academic pedigree (i.e., graduating from and/or being employed at a top-25, 26-50, or 51-75 accounting program) and publication success in the top-6 accounting journals from 1990-2013. Our pairwise and multivariate analyses reveal significant associations between 1) published articles and whether faculty graduated from top-25, 26-50, or 51-75 accounting programs, 2) published articles and whether faculty were employed at top-25, 26-50, or 51-75 accounting programs, and 3) published articles and whether faculty jointly graduated from and were employed at top-25, 26-50, or 51-75 accounting programs. We also find differences for accounting journals ranked 1-3 vs. 1-6, and for private vs. public institutions. Overall, the analyses reveal that employment institution is more significantly associated with publications in top-6 accounting journals than PhD institution, while PhD institution is significant only for graduates of top-25 institutions. These findings are relevant to prospective and current PhD students, faculty who change institutions, accounting program administrators, and deans.
Matthew M. Wieland, Indiana University - Indianapolis
Mark C Dawkins, University of Georgia
Natasha Burns, University of Texas at San Antonio