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Review of Quantitative Finance and Accounting

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01.10.2007 | Original Paper

Accounting Ph.D. program graduates: affiliation performance and publication performance

verfasst von: Lawrence D. Brown, Indrarini Laksmana

Erschienen in: Review of Quantitative Finance and Accounting | Ausgabe 3/2007

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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.

Vorheriger Artikel Valuation of global IPOs: a stochastic frontier approach

Nächster Artikel Changes in CEO compensation structure and the impact on firm performance following CEO turnover

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We do not have a separate category for publishing with Ph.D. students from affiliated schools as there are only three individuals in this category.

We omit seven non-US institutions graduating a total of eight authors who published in the three premier accounting journals. We restrict our study to US Ph.D. granting institutions because TDNN only ranked US institutions.

We exclude schools with fewer than six graduates because we use percents. Small program sizes could significantly distort our rankings.

In addition, public schools may have a mandate to provide educators for their regions. Thus, their main goal may not be to educate Ph.D.s who will be placed in ranked schools.

The Accounting Faculty Directory compiled by Hasselback has been used for many accounting faculty-related studies including Maranto and Streuly (1994) and Zivney et al. (1995). The Accounting Faculty Directory was published yearly (bi-annually) at the beginning (end) of our examination period.

To determine this, we examined the relevant Hasselback edition showing the individual’s affiliation precisely 6 years after graduation. We use the term “accounting Ph.D. program” broadly as some schools offered DBAs not Ph.D.s (e.g., Harvard) during our time frame while others offered Ph.D.s but not in business (e.g., Notre Dame). Indeed, some members of accounting academia (e.g., the first named author of this article) obtained their Ph.D.s in other disciplines, such as economics, mathematics, or psychology. We paid special attention to name changes by female faculty members by comparing their names in the first Hasselback edition wherein they appeared with their names in the 2004–2005 edition.

http://www.kelley.indiana.edu/ardennis/rankings.

Thus, the 179 coding applies to all individuals who graduated from and/or were affiliated with: (1) US accounting programs not ranked in the top 178 or (2) non-US universities. This coding introduces measurement error because it classifies some strong non-US schools (e.g., University of British Columbia, London Business School, INSEAD, and Hong Kong University of Science and Technology) on a par with less research-oriented US schools. However, this artifact of the TDNN ranking procedure should not bias our results.

The TDNN business school ranks are based on the number of pages a business school’s faculty published during the 13 years, 1986–1998, in 20 journals, spanning eight disciplines. Similar to Fogarty and Ruhl (1997), we use number of publications rather than the computationally more difficult TDNN approach of number of pages. Consistent with TDNN and Fogarty and Ruhl (1997), we weight sole-authored and coauthored papers the same. We omit discussion papers.

An article may belong to multiple groups. For example, a coauthored article with a faculty member and a Ph.D. student from a degree school is coded as (2) and (3). Due to its costly nature, we did not determine article type for the other five accounting journals constituting the broader set of eight journals.

We use Ph.D. graduate publication performance to rank accounting Ph.D. programs. Publication performance is a common method used to rank accounting programs (Chan et al. 2005). Other methods of ranking accounting Ph.D. programs are perception, citation, and working paper download (Brown and Laksmana 2004).

The text discusses only those cases where a school is ranked in the top 20 based on at least one of the two rankings and whose Table 1 rank differs by more than five places from its Table 2 Panel A rank.

The text discusses only those cases where a school is ranked in the top 40 based on the percent of its graduates who published in the three premier journals and whose rank differs by more than five places in the two panels.

Similar to our univariate analyses, we code all accounting programs not ranked by TDNN as equal to 179. We multiply ranks by minus one to facilitate interpretation of results. A positive coefficient indicates that higher ranked schools are more likely to place their graduates in higher ranked schools.

We assume that faculty size is approximately steady during the examination period (1991–1997). Thus, we use the 1994 faculty size and composition of the degree schools in our multivariate analyses.

In untabulated results, we find that the results are robust to using editorships of the broader set of eight journals.

Since the highest (lowest) ranked program has a Degree Rank of −1 (−179), a positive coefficient reveals that private schools do a better job of placing their graduates.

We use ordinary least squares regression for modeling number of publications and logistic regression for modeling whether or not the individual published in the three premier journals or the broader set of eight journals.

Ballas, A., & Theoharakis, V. (2003). Exploring diversity in accounting through faculty journal perceptions. Contemporary Accounting Research, 20, 619–644.CrossRef

Brown, L. (2003). Ranking journals using social science research network downloads. Review of Quantitative Finance and Accounting, 20, 291–307.CrossRef

Brown, L., & Laksmana, I. (2004). Ranking accounting Ph.D. programs and faculties using social science research network downloads. Review of Quantitative Finance and Accounting, 22, 249–266.CrossRef

Cargile, B., & Bublitz, B. (1986). Factors contributing to published research by accounting faculties. The Accounting Review, 61, 158–178.

Chan, K., Chen, C., & Cheng, L. (2005). Ranking research productivity in accounting for Asia-Pacific universities. Review of Quantitative Finance and Accounting, 24, 47–64.CrossRef

Dundar, H., & Lewis, D. (1998). Determinants of research productivity in higher education. Research in Higher Education, 39(6), 607–631.CrossRef

Fogarty, T., & Ruhl, J. (1997). Institutional antecedents of accounting faculty research productivity: LISREL study of the best and brightest. Issues in Accounting Education, 12, 27–48.

Hagerman, R., & Hagerman, C. (1989). Research promotion standards at selected accounting programs. Issues in Accounting Education, 4, 265–279.

Hasselback, J. (2004). Accounting faculty directory 2004–2005. New Jersey: Prentice Hall.

Hasselback, J., Reinstein, A., & Schwan, E. S. (2000). Benchmarks for evaluating the research productivity of accounting faculty. Journal of Accounting Education, 18, 79–97.CrossRef

Jacobs, F., Hartgraves, A., & Beard, L. (1986). Publication productivity of doctoral alumni: A time-adjusted model. The Accounting Review, 61, 179–187.

Jordan, J., Meador, M., & Walters, S. (1989). Academic research productivity, department size, and organization: Further results. Economics of Education Review, 8(4), 345–352.CrossRef

Maranto, C. L., & Streuly, C. A. (1994). The determinants of accounting professors’ publishing productivity – the early career. Contemporary Accounting Research, 10, 387–407.CrossRef

National Center of Education Statistics. (2003). Digest of Education Statistics: 2002, U.S. Department of Education.

Trieschmann, J., Dennis, A., Northcraft, G., & Niemi, A. (2000). Serving multiple constituencies in business schools: M.B.A. program versus research performance. Academy of Management Journal, 43, 1130–1141.CrossRef

Zivney, T. L., Bertin, W. J., & Gavin, T. A. (1995). A comprehensive examination of accounting faculty publishing. Issues in Accounting Education, 10(1), 1–25.

Titel: Accounting Ph.D. program graduates: affiliation performance and publication performance
verfasst von: Lawrence D. Brown
Indrarini Laksmana
Publikationsdatum: 01.10.2007
Verlag: Springer US
Erschienen in: Review of Quantitative Finance and Accounting / Ausgabe 3/2007
Print ISSN: 0924-865X
Elektronische ISSN: 1573-7179
DOI: https://doi.org/10.1007/s11156-007-0031-1

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