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Direct linkRogelio 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
Earl K. Stice; James D. Stice; Conan Albrecht – Advances in Accounting Education: Teaching and Curriculum Innovations, 2020
We use student-level online resource usage data for students in four different introductory accounting courses to explore the impact on exam performance of both student study effort and students' revealed preferences for reading text or watching video lectures. The online learning tool tracks student study choice (read text, watch video, or skip)…
Descriptors: Study Habits, Introductory Courses, Accounting, Test Preparation
