Yes, it's now a busy season for faculties in every school. Since they are recruiting new faculty at the same time, they will put higher priority on reviewing and selecting new faculty than on new phds. I guess that's why some schools won't contact new phd recruits until late February.
I would think of top private schools (e.g., ivy league and others) the 1st tier, top public schools the 2nd tier, and others the 3rd tier schools. But this is a very rough classification. For example, U Michigan and UT are public shools but I think they are the 1st tier in accounting.
Sorry I don't have any idea about the accounting phd program in u of houston. You may want to take a look at or ask about the placement of the recent graduates from that school. That will give you some information abou the program.