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…

Recent research has demonstrated an intersectional approach to the study of differential item functioning (DIF). This approach expands DIF to account for the interactions between what have traditionally been treated as separate grouping variables. In this paper, we compare traditional and intersectional DIF analyses using data from a state testing…

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…

This qualitative phenomenological study explores the experiences of parents of children with special needs in Turkey, specifically their encounters with Guidance and Research Centers (GRCs) during the process of obtaining educational assessment reports. Through semi-structured interviews with 25 parents, the study reveals complex emotions and…