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Direct linkJared S. Soileau; Gregory P. Tapis; Spencer C. Usrey; Thomas Z. Webb – Accounting Education, 2025
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…
Descriptors: Accounting, Foreign Students, Licensing Examinations (Professions), Certification
LaFlair, Geoffrey T.; Isbell, Daniel; May, L. D. Nicolas; Gutierrez Arvizu, Maria Nelly; Jamieson, Joan – Language Testing, 2017
Language programs need multiple test forms for secure administrations and effective placement decisions, but can they have confidence that scores on alternate test forms have the same meaning? In large-scale testing programs, various equating methods are available to ensure the comparability of forms. The choice of equating method is informed by…
Descriptors: Language Tests, Equated Scores, Testing Programs, Comparative Analysis
