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Dennis Bline; Stephen Perreault; Xiaochuan Zheng – Advances in Accounting Education: Teaching and Curriculum Innovations, 2021
Recent major changes in the form and content tested on the Certified Public Accountant (CPA) exam have necessitated a re-examination of the relevance of undergraduate accounting coursework to CPA exam performance. Using data on candidates who attended an AACSB-accredited business school in the United States and who took the exam during the period…
Descriptors: Grades (Scholastic), Accounting, Undergraduate Students, Tests
Rogelio J. Cardona; Karen C. Castro-González; Carmen B. Ríos-Figueroa; José C. Vega-Vilca – Advances in Accounting Education: Teaching and Curriculum Innovations, 2021
Puerto Rico (PR) is among the US jurisdictions with the lowest passing rates on the Certified Public Accountant (CPA) exam (National Association of State Boards of Accountancy (NASBA), 2016, 2017). No prior studies have addressed this issue. To fill this gap, the authors conducted a survey among candidates to examine the factors perceived as…
Descriptors: Accounting, Licensing Examinations (Professions), Socioeconomic Background, Difficulty Level