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ERIC Number: ED671713
Record Type: Non-Journal
Publication Date: 2021-Dec-2
Pages: 19
Abstractor: As Provided
ISBN: N/A
ISSN: N/A
EISSN: N/A
Available Date: 0000-00-00
Do Grades Earned in Accounting Courses Predict Performance on Related Sections of the CPA Exam?
Dennis Bline; Stephen Perreault; Xiaochuan Zheng
Advances in Accounting Education: Teaching and Curriculum Innovations
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 2005-2013, the authors examine whether the grades that candidates earned in relevant accounting course work affected their performance on related sections of the CPA exam. The authors find that student grades in related courses were positively associated with exam scores for all sections of the exam. This indicates that, despite changes to the exam and accounting education generally, an accounting curriculum can help prepare candidates to pass this critical barrier to entry in the accounting profession. The authors believe the results of this study have important implications for practitioners, academics, and candidates seeking to better understand the determinants of performance on this important professional examination. [For the complete volume, "Advances in Accounting Education: Teaching and Curriculum Innovations. Volume 25," see ED671689.]
Emerald Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: https://books.emeraldinsight.com/
Publication Type: Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
Author Affiliations: N/A