I think with your GMAT, grades, and some accounting work experience, that you can find your way into a solid U.S. accounting PhD program. Top 25 type school....that may be tough, but I would not rule out those schools. I will say that PhD admission is extremely competitive, even at mid-tier and lower-tier schools. Which means that it is exuberantly competitive at Top 25 type programs. These programs will receive a lot of applicants, particularly international, with high standardized test scores and grades. In these cases, having LORs from faculty with some name recognition to the admissions committee helps on the margin.
A potential strategy would be to apply to PhD programs this year, but only apply to the types of schools you really want to go to. If you strike out on PhD programs, then apply to some masters programs in the United States. Given you are international, it could help your profile to get a one year masters of accounting from a US university to get exposure to US GAAP, US income tax, etc... (if you have not already had exposure to these, if you do, then this would be useless). The main advantage to this, however, would be to get letters of recommendation from US academics, and if you do the masters program at a University with a PhD program, then you may be able to audit a doctoral seminar and sit in on their workshop series. Many of the top masters in accounting programs offer very competitive financial aid as well, so it may not cost you much. I'd look at the likes of Texas, Illinois, University of Southern California, Notre Dame (no PhD program though), University of Georgia, Texas A&M, University of Wisconsin, etc... Another option would be to get a econ or stats masters degree in the U.S.
The masters degree option is conditional on being set on those top-tier PhD programs. If you are willing to broaden your scope, then I think you can get into a solid U.S. PhD program this year without pursuing a masters degree in the U.S.
Others may have additional/different advise.