For the last couple of years, our friends at Brigham Young University have put together a simulated bracket to see how the NCAA Men's Basketball Tournament would shake out if the schools with the most productive accounting researchers were crowned winners rather than shooting a leather ball through a hoop. Exciting! Why do you need buzzer beaters and cheerleaders when you have prolific accounting wonks? Once again, BYU Professor David Wood sent over this year's bracket yesterday:
As you can see, it's definitely a down year for accounting, as only three of the top schools in yesterday's U.S. News ranking are in this year's tournament. Okay, so NYU and Chicago aren't even eligible for this tournament, and Texas ends up winning by way of North Carolina (by way of Michigan), but tournament regulars
BYU, Illinois, USC, Stanford, and Penn are all MIA.
So, on the one hand, lots of schools weren't able to participate in this year's tournament at all, but for those who are dancing, their professors help them perform well.
Feel free to question my logic all you like, as I'm not into basketball nor an active CPA (still better than no CPA at all, right?), which probably should preclude from commenting on the matter altogether. And of course, there's the fact that this is a bracket based on accounting professor prolificacy. Discuss as you see fit.
UPDATE: BYU is in. Whatever.