“…Many have called for increasing practitioners' entry into doctoral programs (e.g., Advisory Committee on the Auditing Profession (ACAP), 2008; Boyle, Carpenter, Hermanson, & Mensah, 2013;Boyle, Hermanson, & Mensah, 2011;Ruff, Thibodeau, & Bedard, 2009;Trapnell, Mero, Williams, & Krull, 2009), and several programs have been established to facilitate an increase in the number of accounting practitioners who transition to careers as accounting educators (Pathways Commission Task Force, 2014a). However, to date, these programs have not provided doctorally qualified faculty in the numbers needed to significantly mitigate the longstanding shortage of accounting doctorates.…”