摘要：Aim/Purpose: Although there are calls for better teaching training for accounting doctoral students, there are limited research findings on rankings of accounting doctoral programs based on the teaching effectiveness of their graduates. Background: There are two research objectives of this study. First, we rank the US accounting doctoral programs based on the student perceptions of the teaching effectiveness of their graduates using student ratings in ratemyprofessors.com. Second, we examine whether the ranking is associated with the presence of formal teaching training in the doctoral programs. Methodology: Overall quality ratings posted in ratemyprofessors.com are collected for 822 accounting professors who graduated in 2001-10 from 75 US accounting doctoral programs. The curriculum information is collected from the web pages of their doctoral programs. Contribution: This study fills two voids in the literature. Unlike previous accounting doctoral studies that rank programs based on the amount of research output of the graduates, this paper ranks programs based on the perceived teaching effectiveness of the graduates. It also adds insights into the importance of offering formal teaching training to doctoral students, which is called for by the AACSB. Findings: We find that the teaching ranking in this study is only mildly related to previous research rankings that were based on the research output of doctoral graduates. We also find that doctoral programs with higher rankings in this study are more likely to have formal teaching training in their programs. Recommendations for Practitioners: Given the findings in this study and the literature, accounting doctoral program administrators should incorporate or strengthen a formal teaching training component in doctoral programs. Recommendation for Researchers: There is a need for researchers on doctoral program evaluations to broaden their scope of assessment to include both teaching scholarship and research output of the doctoral graduates. Impact on Society: The findings in this study show that there is limited formal teaching training for accounting doctoral students, which is consistent with results in the literature of other fields. This study echoes the calls for more training on how to teach to improve the teaching ability of the graduates. When doctoral graduates become more effective professors, the learning outcome among college students can be improved as a result. Future Research: Future research can explore other better and more direct measures of teaching effectiveness in the evaluation of the accounting doctoral graduates and the accounting doctoral programs. The effect and the methods of more innovative pedagogical training on doctoral students can also be examined.
