I am keen to know more about this too as my bachelor is in accounting!
Not being in accounting, I want to echo what YaSvoboden said. I think that the stress, and difficulty, between programs is not massive. I have seen grad students in top tier programs shell out mediocre dissertations and students in non-renowned programs write amazing dissertations. But in my experience, given the type A people that tend to go to business school doctoral programs, much of the pressure is gained passively by looking at your peers and (usually falsly) assessing how awesome they are compared to you. The better the program, the more apriori accomplished (as a very broad generalization) these peers will be. This, however, is also a motivator. As YaS said, go to the best program that you can.
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