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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
Juan Mendelsohn Ontong; Mareli Rossouw – Cogent Education, 2024
The purpose of this study was to examine the effectiveness of providing extra time as an accommodation to students with learning disabilities (LD) in higher education institutions. The results, which are based in the setting of a South African accountancy programme, provides a unique context where time, in time-constrained assessments, are often…
Descriptors: Foreign Countries, Undergraduate Students, Accounting, Business Administration Education
