1. Hasselback Demographic Data: The Aging Professorate

2. Jim Hasselback Mary Ball Washington Eminent Scholar University of West Florida Bruce Behn Ergen Professor of Business University of Tennessee Tim Fogarty KPMG Peat Marwick Faculty Fellow Case Western Reserve University George Krull Faculty in Residence, Bradley University Grant Thornton - Retired

3. We are looking at data as of December 31, 2007

4. www.jrhasselback.com

5. COUNT OF ACCOUNTING FACULTY AT U.S. SCHOOLS 6293Accounting Faculty U.S. Schools 4217Male Accounting Faculty 2076Female Accounting Faculty - 32.99% Total Rank Male Female 81Dean 65 16 1868Professor 1517 351 1971Associate 1341 630 1602Assistant 918 684 342Instructor 140 202 429Lecturer 236 193

6. CHANGE OF ACCOUNTING FACULTY AT U.S. SCHOOLS 20071995ChangePercent Total62936459(166)(2.6%) Male42174847(630)(13.0%) Female20761612464 28.8%

7. COUNT OF DOCTORAL FACULTY AT U.S. SCHOOLS 4352Doctoral Accounting Faculty U.S. Schools 3060Male Doctoral Accounting Faculty 1292Female Doctoral Accounting Faculty - 29.69% Total Rank Male Female 75Dean 63 12 1589Professor 1295 294 1493Associate 1012 481 1097Assistant 630467 19Instructor 11 8 79Lecturer 49 30

8. COUNT OF ACCOUNTING DOCTORATAL FACULTY AT U.S. SCHOOLS 3642Accounting Doctorate Faculty U.S. Schools 2561Male Accounting Doctorate Faculty 1081Female Accounting Doctorate Faculty - 29.68% Total Rank Male Female 57Dean 50 7 1357Professor 1108 249 1277Associate 863 414 880Assistant 498 382 11Instructor 6 5 60Lecturer 36 24

9. Women with Accounting Doctorates Make up 29.68% of all faculty. 35.34% of the women are at the Assistant Professor level.

10. CHANGE IN ACCOUNTING DOCTORAL FACULTY AT U.S. SCHOOLS 20071995ChangePercent Total36424084(442)(10.82%) Male25613259(698)(21.42%) Female1081825256 31.03%

12. Year# Doctorates 1991196 1992198 1993204 1994200 1995167 1996164 1997155 1998152 1999128 2000107 2001123 2002115 2003103 2004140 2005135 2006149 2007116 91 Active Doctoral Programs

13. Do not have most recent doctoral graduates - 34 Boston UMIT Ca-BerkeleyMichigan Ca-IrvineMinnesota Carnegie MellonMiss State Case WesternMorgan State Central FloridaNorth Carolina ChicagoNorth Texas CUNY-BaruchPittsburgh ConnecticutRutgers CornellSo Illinois EmoryStanford Florida Syracuse Hawaii Temple Houston Tennessee Jackson State Tx-Dallas Kent State Tx-San Antonio LSU Yale

14. Do not have most recent doctoral students - 14 Boston U Ca-Berkeley Case Western Harvard Hawaii Jackson State Kent State Michigan Miss State Morgan State Rochester Stanford Tx-Dallas Wash State

15. Year # People Male Female Pre19602862777 196025250 196130291 196249472 196363611 196456524 196565613 196676733 196786822 1968101946 1969103994 19701431383 19711401337 19721421375 19731531449 19741671616 197515213814 19761351278 197713312112 197817915524 197913110523 198013812513 198117314132 198217613937 198316313032 198416212833 198517312548 198618713849 198719913663 198820714463 198921614274 199017611957 199119613165 199219813761 199320413073 199420012575 199516710859 199616410361 19971559263 19981529260 19991287058 20001076047 20011236261 20021156847 20031036042 20041408554 20051356768 20061498166 20071166845 Total Doctorates Granted

16. Women - Total Degree Granted Hold 44.3% of doctorates awarded during 1998-2007. Hold 28.7% of doctorates awarded during 1978-1997. Hold less than 3% of doctorates awarded prior to 1978.

17. Year # of People # of Males # of Females0 1960 1 1 0 1961 0 0 0 1962 4 4 0 1963 5 5 0 1964 3 3 0 1965 2 2 0 1966 6 6 0 1967 6 6 0 1968 14 14 0 1969 20 19 1 1970 25 25 0 1971 31 31 0 1972 37 36 1 1973 61 59 2 1974 59 59 0 1975 51 47 4 1976 48 47 1 1977 67 63 4 1978 84 72 12 1979 56 48 8 1980 78 70 8 1981 97 82 15 1982 106 88 18 1983 92 76 16 1984 104 88 16 1985 97 69 28 1986 124 92 32 1987 130 84 46 1988 141 98 43 1989 138 94 44 1990 116 79 37 1991 134 92 42 1992 133 87 46 1993 128 80 48 1994 144 88 56 1995 121 79 42 1996 112 71 41 1997 116 68 48 1998 106 64 42 1999 91 49 42 2000 79 43 36 2001 91 43 48 2002 87 52 35 2003 81 47 34 2004 104 62 42 2005 114 57 57 2006 116 64 52 2007 82 48 34 Doctorates at U.S. Schools

18. Women - Still in Academia Hold 44.4% of doctorates awarded during 1998-2007. Hold 28.7% of doctorates awarded during 1978-1997. Hold less than 3% of doctorates awarded prior to 1978.

20. 827 Doctoral Students Missing: Harvard & Rochester

21. Ages of Accounting Faculty 3,642Accounting Faculty with Doctorates 94Estimated Based on Doctorate 187Estimated Based on Bachelors 27Known Year 41Known Month and Year 3,293Actual Birthdate 90.41%; 92.23%

22. Average Age at Doctorate 35.35

23. Average Age at Retirement 63.60 573 Faculty Retiring after 1999

24. Faculty Ages

25. Age# Faculty 50132 51128 52131 53125 54152 55154 56133 57128 58152 59135 60152 61170 62110 63101 6481 6591 6661

26. Aging of the Accounting Doctoral Faculty 1,631 Faculty 55 and older - 44.82% 2,299 Faculty 50 and older - 63.18%