Thank you Octoprof for your response. Others' thoughts regarding the quality of U.S. accounting PhD programs would be appreciated as well.
Octoprof - when you say not all of those programs are lower level, it implies that, in our opinion, some are and some are not, correct ? I was a bit surprised to see FSU and Texas Tech on this list, which I would have thought to be pretty good programs considering the schools.
I'm wondering if accounting PhD programs, like all programs I suppose, are simply a matter of resource allocation. For example, perhaps there are so many Texas schools on this list because the U of Texas-Austin and Texas A&M suck up all of the State's resource allocation for these types of programs, and as a result the 2 Dallas area schools, UNT and UT-Arlington and texas Tech are relegated to "lower level" status.
I did review these schools and see that UNT has some new asst. profs. out of South Carolina, Kentucky and Alabama, not exactly the most stellar PhD programs, but not bad right ? Their chair is Don Finn, who prior to joining UNT was in charge of the PhD program at Arkansas (a notorious accounting PhD "mill" along with Kentucky and Alabama which might explain the new asst. hires).
Perhaps the "problem" with UT-Arlington is the structure of their program which according to their website only requires 9 hours of accounting doctoral seminars, whereas most of the other programs I've reviewed have up to double that. They do have the standard 12 hours in a minor field and 15 hours in research tools. Their asst. profs. are from Texas A&M (a very good program) and Oklahoma ("lower level' program ?).
Is the "problem" with FSU the size of the program, they currently have 11 students in their accounting concentration, that's a lot ! Also, according to their website, "Although there is no required minimum test score, successful applicants typically have GMAT scores of at least 600, and many have scores of 650 or higher." GMAT of 600 is very low and 650 is usually the minimum for most programs right ? FSU's asst. profs. are out of U of Florida and FSU (2010) itself, which seems a bit odd.
Texas Tech looks like a small program (again, perhaps due to lack of resources), they only admit 2 new students each year.
So that's a lot of data I know, but we still haven't answered the question of just what makes an accounting PhD program a "lower level" program. It's easy to find rankings based on publication output but I haven't been able to find any rankings on "level" of programs based on addmission criteria and research course work rigor. Hence the discussion here, I would think this kind of ranking would only come from those "in the know" under the cover of forums like this.
And yes, please pm with your candid thoughts that perhaps cannot be made public here. Thank you.
You are making dozens of incorrect assumptions here, friend. Please attempt the research I suggested then PM me with questions. No one has published anything on admissions criteria to accounting PhD programs nor rigor of program as far as I know because that is not easily available info. much less easily quantifiable. Good luck! If you find it, I'm sure it'll be interesting.
You'll also find precious few accounting academicians on this forum, so the discussion you seek at the end of your post seems unlikely to flourish here.