Abstract This paper reports on the degree completion and turnover rates among accounting doctoral candidates who were employed as faculty at the all but dissertation (ABD) stage of their programs. Data were obtained from Hasselback's Accounting Faculty Directory for 1977 through 1990. The results indicate that degree completion was higher among ABDs employed at doctorate-granting institutions than among those employed at nondoctorate-granting institutions, particularly within the first year following employment. Although turnover rates were comparable at both types of institution, the percentage of faculty remaining at the original school of employment after five years was higher at doctorate-granting institutions than at nondoctorate-granting institutions. Lastly, as expected, the percentage of faculty remaining at the original school of employment beyond five years was highest among ABDs who completed their degrees within the first year of employment at either type of institution.
Truitt et al. (Sun,) studied this question.