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Best Accounting Associate Degree Programs & Schools - Top Accounting Schools in Indiana for 2026
Choosing the right accounting associate degree program can shape your future career and open doors to exciting opportunities. This article introduces the best programs in Indiana for 2026, helping you find options that fit your goals.
The rankings featured here were developed by the Research.com team of data scientists, ensuring a data-driven, reliable guide for your decision-making process.
Whether you’re starting fresh or advancing your skills, an accounting associate degree offers valuable knowledge and a strong foundation for success. Let’s explore programs that can set you on the path to a rewarding career.
Key benefits of accounting associate degrees in Indiana
Graduates with an accounting associate degree in Indiana can expect starting salaries around $49,500 to $61,747 annually, offering a strong foundation for financial growth early in their careers.
Career paths include roles like Accounting Clerk, Accounting Specialist, and Accountant I, with many graduates from popular Indiana schools quickly finding rewarding positions in local businesses.
Online accounting associate degrees provide flexibility and convenience, allowing students from anywhere in Indiana to study while working, which many graduates find helps balance life and career goals smoothly.
What can I expect from accounting associate degrees in Indiana?
Students pursuing an accounting associate degree in Indiana can expect a practical, career-focused curriculum blending general education with specialized accounting courses. Graduates from schools like Ivy Tech Community College often share that the program's 60-credit, two-year structure feels streamlined yet comprehensive, balancing subjects from English and math to payroll and tax fundamentals.
Flexibility is a common highlight; many students appreciate the variety of on-campus, online, and hybrid options that accommodate work and family commitments. Those who favor face-to-face learning find in-person classes valuable for building connections with instructors and peers, enriching their educational experience.
Certificates earned along the way offer immediate job prospects in bookkeeping and clerical roles, allowing students to enter the workforce without delay while completing their degrees. Graduates report feeling confident stepping into roles such as payroll specialist or accounts receivable clerk, equipped with skills aligned with Indiana's steady demand for accounting professionals.
Where can I work after finishing accounting associate degree in Indiana?
Graduates of accounting associate degree programs in Indiana, such as those from Ivy Tech Community College or Vincennes University, often find themselves quickly stepping into roles like bookkeeping, accounting, and auditing clerks. Imagine starting your career maintaining financial records for a bustling small business or ensuring accuracy in the books of a local government office - these positions are highly common and respected. Many find fulfillment working at corporate accounting departments or nonprofit organizations, where attention to detail directly impacts day-to-day operations.
Some graduates share how landing a job as an accounts payable specialist at a regional healthcare network like Community Health Network provided a sense of purpose and financial stability. Others appreciate that firms like Deloitte or PricewaterhouseCoopers in Indianapolis, while competitive, offer a clear growth pathway if you pursue further certification or a bachelor's degree.
These experiences highlight the rewarding career paths and steady job market awaiting those with an associate degree in accounting across Indiana's diverse economic landscape.
How much can I make after finishing accounting associate degree in Indiana?
After finishing an accounting associate degree program in Indiana, many graduates see an encouraging start to their careers. For instance, graduates from popular schools like Ivy Tech Community College or Vincennes University often report starting salaries near $46,000 annually. This breaks down to about $22 an hour, which can comfortably support entry-level roles such as Accounting Associate or payroll clerk.
In Indianapolis, where opportunities are more abundant, salaries can edge even higher-around $46,913 per year or $23 per hour. Imagine working downtown, balancing ledgers and gaining valuable experience while earning a wage that supports your daily needs. Some grads share how their first jobs included bonuses between $945 and $3,000, adding an unexpected boost to their earnings.
While entry-level pay is solid, those with ambition can leverage this degree into roles like bookkeeping or accounting assistant, with starting salaries still hovering around $41,000. Many find that experience gained after graduation is key to advancing toward higher-paying jobs such as auditor or accountant, where incomes can reach above $90,000 in Indiana.
Investing in one's education is a crucial decision, and at Research.com, we recognize the importance of providing trustworthy and precise information to guide you. Our team has meticulously compiled the "Best Accounting Associate Degree Programs in Indiana for 2026" to help you make an informed choice. This ranking is based on a thorough analysis using multiple reputable data sources to ensure quality, credibility, and accuracy. The data sources include:
By exploring this ranking, you will gain valuable insights into the top programs in Indiana that align with your educational goals. For a detailed explanation of our methodology, please visit Research.com's methodology page.
Best Accounting Associate Degree Programs & Schools - Top Accounting Schools in Indiana for 2026
# 1 position
Indiana Wesleyan University-National & Global - Accounting.
associate
Indiana Wesleyan University's Accounting program is fully online, preparing students for careers in accounting and related business functions. The curriculum covers accounting principles, financial and managerial accounting, tax, auditing, and ethical standards. The program is accredited by the Higher Learning Commission. Annual in-state tuition is $8,216. Graduates earn a median salary of $52,576 one year after completion, reflecting strong employment outcomes.
Trine University-Regional/Non-Traditional Campuses offers an Accounting program designed to prepare individuals for the accounting profession and related business functions. The curriculum covers accounting principles, financial and managerial accounting, cost accounting, tax accounting, auditing, and business information systems. Instruction also includes professional standards, ethics, and applications for various organizations. The program is accredited by the Higher Learning Commission, with an annual in-state tuition of $9,576.
# 3 position
Ivy Tech Community College - Accounting Technology/Technician and Bookkeeping.
associate
Ivy Tech Community College offers a fully online Accounting Technology/Technician and Bookkeeping program designed to prepare students for technical administrative roles supporting accountants and financial personnel. The curriculum covers posting transactions, record-keeping systems, accounting software, and fundamental accounting principles. Annual in-state tuition is $4,912. Graduates have median earnings of $36,241 one year after completion. The program is accredited by the Higher Learning Commission.
# 4 position
Purdue University Global - Accounting Technology/Technician and Bookkeeping.
associate
Purdue University Global offers a program in Accounting Technology/Technician and Bookkeeping designed to prepare individuals for technical administrative roles supporting accountants and financial management. The curriculum includes instruction in posting transactions, record-keeping systems, accounting software, and general accounting principles. Annual in-state tuition is $10,110. Graduates earn a median income of $38,751 one year after completing the program. The program is accredited by the Higher Learning Commission.
# 5 position
Vincennes University - Accounting Technology/Technician and Bookkeeping.
associate
Vincennes University offers a hybrid program in Accounting Technology/Technician and Bookkeeping designed to prepare students for technical administrative roles supporting professional accountants. The curriculum includes instruction on posting transactions, record-keeping systems, accounting software, and general accounting principles. Annual in-state tuition is $6,886. Graduates have median earnings of $28,217 one year after completion. The program is accredited by the Higher Learning Commission.
# 6 position
International Business College-Indianapolis - Accounting Technology/Technician and Bookkeeping.
associate
International Business College-Indianapolis offers a hybrid Accounting Technology/Technician and Bookkeeping program designed to prepare students for technical administrative roles in accounting. The curriculum covers posting transactions, record-keeping, accounting software, and general principles. Annual in-state tuition is $16,480. Graduates have a median earning of $28,838 one year after completion. The program is accredited by the Accrediting Commission of Career Schools and Colleges.
# 7 position
Indiana Institute of Technology-College of Professional Studies - Accounting.
associate
The Accounting program at Indiana Institute of Technology-College of Professional Studies prepares students for careers in accounting and related business functions. The curriculum includes principles and theory of accounting, financial and managerial accounting, auditing, tax accounting, and business information systems. It covers professional standards, ethics, and applications to diverse organizations. Annual in-state tuition is $9,900. The program is accredited by the Higher Learning Commission.
# 8 position
Calumet College of Saint Joseph - Accounting.
associate
The Accounting program at Calumet College of Saint Joseph offers a hybrid format with some distance-education options. It prepares students to practice accounting and perform related business functions, covering principles, financial and managerial accounting, auditing, tax accounting, and professional ethics. The program is accredited by the Higher Learning Commission. Annual in-state tuition is $22,650. The curriculum includes instruction in budgeting, legal aspects, reporting, and business information systems.
# 9 position
Oakland City University - Accounting.
associate
Oakland City University offers a hybrid Accounting program designed to prepare individuals for the profession and related business functions. The curriculum covers accounting principles, financial and managerial accounting, auditing, tax accounting, legal aspects, and professional ethics. The program includes instruction on business information systems, research methods, and applications across various organizations. Annual in-state tuition is $27,150. The program is accredited by the Higher Learning Commission.
# 10 position
Indiana Institute of Technology - Accounting.
associate
The Accounting program at Indiana Institute of Technology offers a hybrid format with some distance-education options. It prepares students for accounting practice and related business functions, covering principles such as financial, managerial, cost, tax accounting, auditing, and ethics. The program includes instruction in business information systems and professional standards. Annual in-state tuition is $30,446. The program is accredited by the Higher Learning Commission.
What accounting associate degree graduates have to say
"Pursuing my accounting associate degree at Ivy Tech Community College truly transformed my career outlook. The hands-on approach and knowledgeable instructors made complex concepts accessible. I felt supported every step of the way, which boosted my confidence to step into the professional world. Highly recommend for practical, career-focused education." - Emily
"The blend of flexibility and quality education at Vincennes University made earning my accounting associate degree manageable alongside work commitments. The curriculum was rigorous yet rewarding, preparing me with skills employers seek. This program gave me a strong foundation and peace of mind to advance my career." - Marcus
"Studying accounting at Purdue University Fort Wayne was a fantastic experience. The small class sizes encouraged collaboration, and professors were passionate about real-world applications. Earning my associate degree here opened doors and inspired me to pursue further education in finance. It was both challenging and deeply fulfilling." - Sophia
Key Findings
Most accounting associate degree programs in Indiana require about 60 credit hours and can be completed in two years of full-time study.
Programs are available on-campus, online, and in hybrid formats, with online options offering the same curriculum as in-person classes.
Tuition costs vary, but community colleges like Ivy Tech offer some of the most affordable rates with options for locked-in tuition pricing.
Graduates qualify for roles such as bookkeeper or accounting clerk, with entry-level salaries nationally ranging from $35,000 to $45,000 per year.
An associate degree alone does not meet CPA licensure requirements, but credits can transfer to four-year programs to continue education.
How long does it take to complete accounting associate degrees in Indiana?
Completing an accounting associate degree program in Indiana typically spans about two years of full-time study, translating to four semesters. Graduates from schools like Ivy Tech Community College often recall this timeline as both manageable and motivating, helping them balance coursework with part-time jobs or family life. The expectation to complete around 60 credit hours provides a clear roadmap, making the goal feel tangible rather than overwhelming.
For many part-time students juggling work and other commitments, the journey may extend to three years or more. These students often describe their slower pace as a steady climb, where flexibility offered by their schools supports sustained progress without burnout.
Some students embrace accelerated options or intensive terms, pushing through heavier course loads to finish sooner. However, this path requires dedication and resilience, qualities that graduates frequently highlight as key to their success when reflecting on their experience in Indiana's accounting programs.
What's the difference between online and on-campus accounting associate degree programs?
The key difference between online and on-campus accounting associate degree programs in Indiana centers on how students engage with their studies and community. Graduates from Ivy Tech Community College appreciate the online route for its unbeatable flexibility-being able to watch lectures and submit assignments anytime, anywhere, makes fitting school around a busy job or family much easier. They often share how asynchronous classes reduce stress by letting them learn at their own pace without sacrificing support since tutoring and career advising are all just a click away.
In contrast, students who chose on-campus programs at Vincennes University mention the value of face-to-face interaction-real-time discussions and immediate feedback from instructors create a more immersive learning atmosphere. These graduates thrive on the routine and personal connections that come with classroom settings, helping them stay focused and motivated.
Both options cover the same core courses and prepare students for entry-level accounting roles, but the choice boils down to your lifestyle and learning preferences.
What is the average cost of accounting associate degree programs in Indiana?
The average cost of accounting associate degree in Indiana varies significantly based on the type of institution. Many students gravitate toward Indiana community colleges because they offer more affordable tuition and fees compared to private schools. For example, Ivy Tech Community College, the state's largest provider of associate degrees in accounting, charges Indiana residents roughly $178.38 per credit hour for the 2024-2025 academic year. Since most programs require around 60 credit hours, graduates often save by paying about $10,700 total in tuition before additional expenses. Some full-time students benefit from an even more straightforward flat rate of $2,577.11 per semester, making the full program cost closer to $10,308. This affordable pricing often motivates students to pursue their studies here, balancing quality education with financial feasibility.
Conversely, private institutions like the Indiana Institute of Technology and International Business College - Indianapolis demand higher tuition, with yearly costs around $20,000 to $21,000, doubling the overall expense for the entire degree. Graduates from these schools often reflect on the value of their investment, weighing personalized attention and specialized programs against elevated costs. Yet, this variance in price strikes a chord with many prospective students as they evaluate options that align with their budget and learning goals.
Finding the right financial balance is key, especially since typical program costs exclude books, fees, and living expenses, which can pile up. Many students benefit from grants, scholarships, or work-study programs provided through Indiana's education system, helping to ease the financial journey. For those curious about career prospects after graduation, understanding how cost relates to future job opportunities is invaluable. Students exploring the bookkeeper career description often find the investment in an accounting program well worth it, as it opens doors to stable and rewarding careers.
What financial aid is available for accounting associate degree students in Indiana?
Accounting associate degree students in Indiana can tap into a variety of financial aid options that make pursuing their education less daunting. The crucial first step is completing the FAFSA form by April 15, which unlocks access to federal support like Pell Grants offering up to $7,395 annually based on financial need. Many students studying accounting at Ivy Tech Community College, Indiana's largest public postsecondary institution, find this aid especially helpful in reducing their out-of-pocket expenses.
Beyond federal help, the state's 21st Century Scholars Program offers eligible students up to four years of tuition coverage, providing real peace of mind for families planning ahead. Grants such as the Frank O'Bannon and Adult Student Grant also assist traditional and returning adult learners, allowing them to focus more on studies than finances.
Institutional scholarships at colleges like Ivy Tech, awarded for merit and need, often bridge financial gaps, while work-study programs provide practical job experience and income on campus. Though some graduates carry student loans averaging about $18,910, many feel the investment in their education has been worth it, opening doors to thriving accounting careers.
What are the prerequisites for enrolling in accounting associate degree programs in Indiana?
To enroll in an accounting associate degree program in Indiana, the primary prerequisite is a high school diploma or GED equivalent. This requirement opens doors for many hopeful students, whether fresh from high school or returning after years away from academics. For example, graduates from Ivy Tech Community College often recall starting their journey with just this basic qualification, which made entry feel accessible and encouraging.
While no previous college experience is required, some schools recommend or require completion of basic math or English courses to prepare students for the demands of accounting. Many students find placement tests helpful in identifying areas to strengthen, and remedial classes offer supportive options to build confidence and skills.
Key points to consider:
High school diploma or GED is essential.
Some institutions may require or suggest basic math and English proficiency.
Placement tests often guide course placement, with remedial support if needed.
Stackable certificates provide quick wins and count toward the associate degree.
Graduates often share that this flexible, step-by-step admission approach at Indiana community colleges allows them to balance learning with life responsibilities while steadily gaining valuable accounting knowledge and credentials.
What courses are typically in accounting associate degree programs in Indiana?
Indiana's accounting associate degree programs offer a carefully crafted mix of courses that prepare students for real-world accounting challenges. Graduates from schools like Ivy Tech Community College often describe their coursework as both demanding and deeply rewarding, providing skills that translate directly to entry-level jobs.
The curriculum typically includes:
Principles of Accounting - split into Financial and Managerial Accounting, teaching how to manage company finances and interpret financial statements.
Business Law - giving students a solid understanding of legal frameworks businesses must navigate.
Payroll and Cost Accounting - essential for managing employee compensation and tracking expenses.
Income Tax Accounting - equipping students to handle tax preparation and compliance.
Spreadsheet Applications - focusing on tools like Microsoft Excel, crucial for daily accounting tasks.
Alongside these, many students appreciate courses in business communications and mathematics, which enhance their ability to present financial data clearly and solve quantitative problems. Electives such as entrepreneurship or computerized accounting systems allow tailoring studies to personal career goals, making the experience feel highly relevant and engaging.
Students often reflect on how this mix of general education and specialized accounting courses from programs in Indiana helped them confidently step into the workforce or pursue further studies.
What types of specializations are available in accounting associate degree programs in Indiana?
Accounting associate degree programs in Indiana offer a variety of specializations designed to align with the diverse career paths graduates envision. Many students at popular Indiana schools find that choosing a focus deeply enhances their readiness for the local job market. Key accounting associate degree specializations in Indiana include:
Management Accounting: Graduates describe this pathway as empowering, with courses on budgeting and cost analysis helping them confidently support business decisions in nonprofit and corporate settings.
Financial Services: Students drawn to banking and investment sectors benefit from a curriculum tailored to personal finance and financial planning, preparing them for roles at Indiana's growing financial institutions.
Auditing: This specialization sharpens skills in verifying financial statements, a sought-after expertise among Indiana employers seeking precise and compliant auditors.
Government and Non-Profit Accounting: Focus areas here cover fund accounting and grant management, meeting the unique needs of Indiana's public sector jobs.
Public Accounting and Taxation: Real-world tax preparation experience readies students for firm roles, reflecting the steady demand for these skills across the state.
Graduates often reflect on how these Indiana accounting associate programs focus areas make their academic journey more relevant and fulfilling, providing a clear advantage once they enter the workforce. For those weighing a practical, career-focused degree path, exploring these options alongside the most popular accelerated online accounting degree programs can further highlight how specialization transforms potential into opportunity.
How do you choose the best accounting associate degree program in Indiana?
Choosing the best value accounting associate degree Indiana means evaluating how schools blend academic rigor with affordability. Graduates from Purdue University Global often share how online flexibility allowed them to balance work and family while knowing their degree came from an accredited institution. This real-life adaptability is a game changer for those seeking a seamless blend of quality and cost-effectiveness.
When weighing accredited accounting associate programs in Indiana, consider how well a program supports your career path through internships and networking. Universities like Indiana Institute of Technology-College of Professional Studies offer students immersive connections to Indiana's business community, letting them gain crucial experience and confidence before graduating.
Many students wonder how to measure program outcomes beyond numbers. Looking at average student loan debt or graduation rates tells part of the story, but hearing from alumni who navigated their path can reveal the true value. Those aiming to become CPAs often find it useful to understand the cpa vs accountant key similarities, which shapes their choice of program and professional focus.
What career paths are available for accounting associate degree graduates in Indiana?
Accounting associate degree graduates in Indiana unlock a variety of accounting career opportunities Indiana offers, spanning private firms, nonprofits, and government roles. Many graduates from well-known institutions like Ivy Tech Community College or Vincennes University quickly move into roles such as bookkeeping clerks, accounting assistants, or auditing clerks-positions that form the financial foundation for businesses across the state. These roles often lead to rewarding experiences where individuals handle real financial data and assist organizations in maintaining fiscal health.
Graduates frequently highlight their ability to step confidently into positions like Accounting Specialist or Staff Accountant in cities such as Indianapolis or Fort Wayne, where demand for accounting associate degree jobs in Indiana stays consistently strong. The real-world knowledge gained in these roles provides a platform for further career growth.
Common career paths include:
Bookkeeping clerk
Accounts payable/receivable specialist
Auditing clerk
Financial services assistant
More enter government or nonprofit sectors, contributing to budget management and compliance tasks. Some graduates leverage their hands-on work experience and continue their education to pursue certifications or bachelor's degrees. Resources like the best accounting degree can guide aspiring students toward paths that fit their ambitions.
What is the job market for accounting associate degree graduates in Indiana?
The job market for accounting associate degree graduates in Indiana offers a practical and accessible pathway into the workforce. Many graduates from popular Indiana schools find opportunities in roles such as bookkeeping, accounting clerk, junior accountant, and tax preparer. These positions are commonly available across key industries including manufacturing, healthcare, and agriculture, reflecting a stable demand for financial recordkeeping and compliance support.
Graduates often share positive experiences about quickly securing entry-level positions in cities like Indianapolis and surrounding smaller communities. Employers value the hands-on skills gained through associate programs, especially when paired with enthusiasm to learn and grow within a company.
For those wondering about career advancement or specialization, knowing the qualifications for a forensic accountant might provide direction for further education beyond the associate degree.
The accounting associate degree job market in Indiana typically features:
Over 200 entry-level accounting jobs as of mid-2025
Employment across diverse sectors including major corporations like Cummins and Eli Lilly
Access to local offices of Big Four firms offering support roles
Salaries for associate degree holders begin modestly but tend to grow with experience, enhanced skills, and further credentials. This makes the accounting associate degree salary Indiana graduates can expect an encouraging starting point for a rewarding career path.
Frequently Asked Questions about accounting associate degree programs
How to prepare for the job market after completing accounting associate degree in Indiana?
After completing an accounting associate degree in Indiana, preparing for the job market involves practical steps to increase employability. Start by gaining relevant experience through internships or part-time roles in local accounting firms or businesses. Many employers value hands-on skills alongside academic knowledge. Networking is another key factor; joining organizations such as the Indiana CPA Society can provide valuable connections and job leads.
Improving proficiency in accounting software like QuickBooks and Excel is essential, as these tools are widely used in Indiana workplaces. Additionally, pursuing certifications like the Certified Bookkeeper credential can enhance your resume.
According to the U.S. Bureau of Labor Statistics, Indiana's employment opportunities for bookkeeping and accounting clerks are projected to grow around 6% from 2022 to 2032, supporting modest job growth for degree holders.
What are the top skills employers look for in accounting associate degree graduates in Indiana?
Employers in Indiana consistently seek accounting associate degree graduates who demonstrate strong technical skills, including proficiency in software such as QuickBooks, Microsoft Excel, and other accounting tools. According to the Indiana Department of Workforce Development, familiarity with computerized accounting systems increases job placement rates significantly.
Beyond technical abilities, employers value graduates with a solid understanding of fundamental accounting principles such as bookkeeping, financial reporting, and tax preparation. Analytical thinking and attention to detail are critical, as errors can affect business decisions and compliance.
Strong communication skills are also essential. Accounting professionals must be able to convey financial information clearly to clients and colleagues who may lack financial expertise. Time management and problem-solving skills complete the profile most valued by employers.
How to find internships in Indiana relevant to a accounting associate degree program?
Finding internships in Indiana relevant to an accounting associate degree involves several strategic steps. First, students should explore career services at their community colleges or technical schools, as many institutions have partnerships with local accounting firms and businesses. According to the Indiana Department of Workforce Development, accounting-related internships in Indiana have grown by approximately 8% from 2020 to 2023, indicating expanding opportunities.
Additionally, online platforms such as Handshake and Indiana's WorkOne system list local internship openings tailored to accounting fields. Networking through professional organizations like the Indiana CPA Society can also provide valuable internship leads.
Finally, contacting small to mid-sized accounting firms directly in cities such as Indianapolis and Fort Wayne often uncovers unadvertised internship positions that offer hands-on experience critical for career growth.
How does a accounting associate degree influence career mobility and advancement in Indiana?
An accounting associate degree in Indiana provides foundational skills essential for various entry-level accounting roles. It helps graduates qualify for jobs such as bookkeeping, payroll clerk, and accounting assistant. According to the U.S. Bureau of Labor Statistics, many Indiana employers prefer candidates with at least an associate degree for these positions.
Such a degree also supports career mobility by serving as a stepping stone toward higher education, including bachelor's degrees. In Indiana, individuals with an associate degree in accounting report higher employment rates and better wage prospects compared to those with only a high school diploma, as noted by the Indiana Department of Workforce Development.
Furthermore, an accounting associate degree enhances job security and opens opportunities for advancement into supervisory roles, especially within local businesses and public agencies.
What part-time job opportunities in Indiana can complement accounting associate degree education?
Students pursuing an accounting associate degree in Indiana can benefit from various part-time job opportunities that enhance their education. Positions such as bookkeeping clerks, accounting assistants, and payroll clerks are commonly available and directly relate to accounting skills. According to the U.S. Bureau of Labor Statistics (BLS), Indiana employs over 10,000 bookkeeping, accounting, and auditing clerks, with steady growth expected through 2026.
Many local businesses and accounting firms seek part-time help for data entry and invoice processing, offering practical experience. Additionally, roles in administrative support within finance departments can develop relevant skills while allowing for flexible schedules suited to students.
Gaining hands-on experience through these jobs improves understanding of accounting software and financial reporting, which are core components of most associate degree programs.
Are there Best Accounting degree program near me in Indiana?
If you are searching for the best accounting degree programs near you in Indiana, you'll find several reputable universities offering robust programs in the field. Indiana is home to institutions that offer undergraduate and graduate degrees in accounting, ensuring a comprehensive curriculum designed to prepare students for successful careers. Research.com can be a helpful resource to find specific programs and universities near Indiana that match your criteria.
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support - Jackson - 2023 - Accounting & Finance - Wiley Online Library https://onlinelibrary.wiley.com/doi/10.1111/acfi.13029