While the CPA exam is uniform for all jurisdictions, individual jurisdictions are allowed to set the requirements to sit for the exam. These requirements vary by jurisdiction, with some being more restrictive than others. We analyze the decision process of international candidates to proxy for candidates that can choose jurisdictions with less…

A relevant learning space for academics, especially junior researchers, is the academic conference. While conference participation has long been associated with personal attendance at the conference venue, virtual participation is becoming increasingly important. This study investigates the perceived value of a purely virtual academic conference…