We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
CANDIDATE PERFORMANCE ON THE CERTIFIED PUBLIC ACCOUNTANT EXAM: EMPIRICAL ANALYSIS.
- Authors
Self, Stanley; Weaver, Danyell; Proctor, Jon; Hicks, Melanie
- Abstract
Literature has examined multiple aspects of candidate performance on the Certified Public Accountant (CPA exam. This study groups institutions into three categories: Private Not-for-Profit schools, State Institutions, and Private For-Profit organizations. Institutional characteristics included in the study will include: national accreditation and regional accreditation. This study incorporates data found in the 2011 edition of the "Candidate Performance on the CPA exam" published by the National Association of State Boards of Accountancy. This study examines the average scores and overall pass rates by candidates graduating from institutions included in the Reports and Commentary on the CPA exam found in the "All Testing Events" appendix of the report. Moreover, additional comparison to the first time events and retake events are included for limitation testing. Finally, this study test the limitation created by the exclusion of certain data from the report which excludes data for any institution that had fewer than five candidates who took the CPA exam during the year. The results of this study indicate that there are significant differences according to the conducted analysis of Variance (ANOVA).
- Subjects
ACCOUNTING exams; PUBLIC institutions; NATIONAL Association of State Boards of Accountancy; ANALYSIS of variance; FOR-profit schools; TEXAS. State Board of Public Accountancy; ASSOCIATION to Advance Collegiate Schools of Business; SOUTHERN Association of Colleges &; Schools (Organization)
- Publication
International Journal of Education Research, 2013, Vol 8, Issue 1, p76
- ISSN
1932-8443
- Publication type
Article