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Jared 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
W. Christopher Brandt; Nathan Dadey; Carla Evans – National Center for the Improvement of Educational Assessment, 2024
Recent years have produced a surge in interest in improving state assessment programs. Many states are designing new assessments. Much of this innovation is aimed at addressing longstanding areas of unhappiness with typical domain-sampled, end-of-year state assessments: States want to streamline assessment activities, enhance the instructional…
Descriptors: Standardized Tests, Achievement Tests, Educational Testing, State Standards