Accounting Doctoral Scholars Program
Frequently Asked Questions by Participating Universities

Incremental Slots

Q. Enrollment in the Accounting Doctoral Program must be incremental for total new enrollees and in tax and auditing. How is the base calculated?
A. The objective of the program is to increase total new enrollments in doctoral accounting programs by increasing enrollments in tax and auditing. To admit an ADS Program Scholar, a participating university must demonstrate that the ADS Program Scholar’s enrollment is incremental to total new enrollees and is also incremental in auditing and tax. The base for both total new enrollments and for new enrollments in tax and auditing is determined by taking the average total new enrollments over the most recent four years at the time a university becomes a participating university.

The base numbers represent the total number of new enrollments that must be university funded for enrollment of one or more ADS Program Scholars. An average that results in a fraction of 0.5 or lower is rounded down to the next whole number. An average that results in a fraction of higher than 0.5 is rounded up to the next whole number. For example, in calculating the base for total new enrollments, if the four year average is 2.25, the base is rounded to 2.0. The university must have at least 2 university funded enrollees over all to meet the incremental requirement for enrolling an ADS Program Scholar.

There are two methods available for calculating base enrollments in auditing and tax. One method entails calculating base enrollments by taking separately the average of new fall enrollments in tax and auditing over the four year period. An auditing example follows. A similar but separate calculation is made for tax; however, an increased slot in auditing cannot take the place of a previously university funded slot in tax, when calculating on a separate basis.

A second method of calculating bases enrollments is to combine university funded tax and auditing slots in establishing the base. An example follows:

Using the combined enrollment method in the example above, a university is eligible to enroll one or more ADS Program Scholars in either auditing or tax as long as four or more students are also newly enrolled with university funding in auditing and tax combined. In this example, if no new students are admitted in tax with university funding, one or more ADS Scholars may be enrolled in tax if four or more students are enrolled with university funding in auditing. Likewise, if no new students are admitted in auditing with university funding, one or more ADS Program Scholars may be enrolled in auditing if four or more students are enrolled with university funding in tax.

Q. What are the consequences of a participating university not achieving the base enrollment when an ADS Program Scholar candidate has been admitted?
A. When a participating university does not achieve its base enrollment in tax or auditing and has admitted an ADS Program Scholar candidate, the university is expected to thoroughly document why the base admissions were not achieved. The Scholar will receive funding from the ADS Program for the first year. Funding for subsequent years will depend upon the circumstances for the university not filling the base slots. For example, if the reasons are beyond the university’s control, e.g., lack of qualified applicants, in the Scholar’s second year and beyond, the school will be expected to provide funding for the ADS Program Scholar at least equivalent to other university funded doctoral assistantships with the ADS Program covering the difference to continue annual funding of $30,000 and continue to waive the student’s tuition. If the reasons for failure to enrolling the base slots are university/program induced, e.g., program changes, the participating university will be expected to provide funding for the $30,000 stipend for subsequent years.

Q. Does the base change each year of ADS Program Scholars admissions?
A. No. The base is not changed in subsequent years. It remains the same as calculated in the first year of the school’s designation as a participating university in the program, even though in a given year the school does not admit an ADS Scholar or does not qualify for participation because of lack of faculty capacity or for other reasons.

Payments to Participating Universities

Q. When are funds transmitted to the universities for ADS Scholars?
A. Participating universities must notify the ADS Program’s Office by June 15 of the admission of ADS Program Scholars for the ensuing fall semester. The ADS Program Office will transmit payment for one half of the annual funding by July 1. The remainder of the payment will be transmitted by January 1 unless the school notifies the ADS Program office that the student is no longer in good standing or not enrolled full-time for the spring semester.

Student Payments and Withholdings

Q. May a participating university supplement the ADS Program nine months funding of $30,000?
A. Yes, provided that such funding is not transferred from other university funded slots in accounting or diminishes funding for other enrolled accounting doctoral students in any way.

Q. What withholdings, e.g., payroll and income taxes, are required from the ADS Program stipend upon payment to the student?
A. Required withholdings may vary according to different university policies. For example, some universities may consider the ADS Program stipend as a scholarship. Others may process the stipend in the same manner as for university funded graduate assistantships. Doctoral Accounting Directors are highly encouraged to consult with the campus tax compliance officer to determine tax related withholdings and other appropriate officials about other withholdings. ADS Program Scholars should be notified as early as possible about any expected withholdings.

Council of Graduate Schools Resolutions

Q. Since participating universities are urged to make admission decisions for ADS Program applicants as quickly as possible so that candidates may apply to their back up schools on a timely basis, how does the April 15th deadline of the Council of Graduate Schools Resolution Regarding Graduate Scholars, Fellows, Trainees, and Assistants affect the timetable for ADS Program Scholars admission’s decisions?
A. An explanation of the Resolution of The Council of Graduate Schools by the Council states that “the general spirit of the Resolution is that students should have an opportunity to consider more than one offer and should have until April 15 to do so, that institutions and students should be able to view acceptances in force after April 15 as binding …” ADS Program Scholar candidates need adequate time to apply to other universities before the window closes on applications. To address this timing issue, the ADS Program Office will strongly encourage ADS Program candidates to convey their decision of acceptance or rejection for each admissions offer as quickly as possible. Thus, participating universities that are signatories should abide by the Resolution of The Council of Graduate Schools.

ADS Program Scholars Change of Status

Q. May an ADS Program applicant who has been selected as an ADS Program Scholar apply for a university funded slot?
A. Yes. However, the applicant is expected to notify the ADS Program office immediately of his or her decision to forfeit the ADS Program Scholar award. But in the end, the ADS Program process and requirements should not deter a highly qualified and committed doctoral student from seeking admission to the school of his or her choice.

Q. If during his or her program of study, an ADS Program Scholar switches from tax or auditing to a non tax or auditing focus, will the ADS Program funding be terminated? If so, would the student or university be required to refund the stipends that have been distributed to the student prior to the change in the program of study?
A. If an ADS Program Scholar changes from tax or auditing to a non tax or auditing focus, the ADS Program funding will be terminated. The mission of the ADS Program is to increase the supply of auditing and tax doctoral faculty members. Neither the student nor the university will be required to return the funding received prior to the change.

Funding for the Fifth Year

Q. If a program in which an ADS Program Scholar is enrolled requires a fifth year of study, what is the expected student stipend for the fifth year?
A. Since the host university has committed to providing funding for the fifth year, the amount of the stipend is determined by the host university. The host university is expected to inform the ADS Scholar candidate upon making an offer of admission the amount of the fifth year stipend to assist the applicant in making an informed decision.

Teaching Expectations for ADS Program Scholars

Q. What are the teaching expectations for ADS Program Scholars?
A. ADS Program Scholars are expected to gain exposure to the classroom as part of the preparation for a career as a faculty member by the host university providing the opportunity for ADS Scholars to teach at least one course section (but no more than two) for two terms during the student’s program of study.

Renewal as a Participating University

Q. Must current participating universities reapply each year for continuing participation in the ADS Program?
A. Yes. Since one of the major variables for participation in the ADS Program is faculty capacity in auditing and tax, each participating university must confirm availability of one or more incremental slots in auditing and/or tax for the ensuing fall entering class of doctoral students to qualify as a continuing participating university. A university not qualifying in one year may apply for selection as a participating university in subsequent years. The base number of university slots does not change from when the university initially was designated as a participating university.