比较 LSU & Utah，会计博士

Not the sole factor, but the most important factor. Not just number of prof, but also their quality, their track record, placement of their former students, and placement of the dept. Depending on your background, you want to go places with more senior professors, most junior professors do not like co-authoring with phds, it's a pain for them unless the phds are very smart. They would much rather co-author with each other. Some professors have a reputation of taking good care of their students and getting them good placements. These things do change over time.