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…

Although there is significant research on improving college-level teaching practices, most literature in the field assumes an incentive for improvement. The research presented in this paper addresses the issue of poor incentives for improving university-level teaching. Specifically, it proposes instructor-designed common examinations as an…