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CPA exam

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Learning Gains At Cccu-Member Schools: A Comparison Of Cccu Students’ Performance On The Cpa Exam To Performance At Aacsb-Member And Non-Aacsb-Member Schools – A Replication Of A Study By Hahn, Fairchild, And Childs Presented At The Christian Business Faculty Association In October 2014, Rachel M. Galbreath Apr 2015

Learning Gains At Cccu-Member Schools: A Comparison Of Cccu Students’ Performance On The Cpa Exam To Performance At Aacsb-Member And Non-Aacsb-Member Schools – A Replication Of A Study By Hahn, Fairchild, And Childs Presented At The Christian Business Faculty Association In October 2014, Rachel M. Galbreath

Selected Honors Theses

This study is a replication of a study by Hahn, Fairchild, and Childs that examines differences in Uniform Certified Public Accountant Exam (UCPAE) pass rates between test-takers who graduated from schools that are members of the Council for Christian Colleges and Universities (CCCU) and those who graduated from institutions that are not members of the CCCU. CCCU- member schools were found to have pass rates similar to institutions accredited by the Association to Advance Collegiate Schools of Business (AACSB) even though AACSB schools have an advantage in incoming student aptitude as measured by students’ SAT scores. These results indicate that …


On The Answer-Arrangement Bias Of Professional Certification Examinations In Accounting, Marshall A. Geiger, Mark M. Higgins Oct 1997

On The Answer-Arrangement Bias Of Professional Certification Examinations In Accounting, Marshall A. Geiger, Mark M. Higgins

Accounting Faculty Publications

The test construction literature has emphasized the randomization of answers within multiple-choice items as a way to eliminate test construction bias. This study examines the answer placement bias of the multiple-choice portion of the 1987 - 1992 CIA, CMA, and CPA exams. The results indicate a consistent bias toward the "A" position in the CIA exam and against the "A" and "E" positions on the CMA exam. Also, all three exams were found to have significantly fewer correct answer runs (e.g., four "A's" in a row) than would be expected from the random placement of answers. A discussion of test …