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Full-Text Articles in Education
Cpa Exam: Correlative Study Of Preparation Activities And Exam Results, Nancy L. Johnson
Cpa Exam: Correlative Study Of Preparation Activities And Exam Results, Nancy L. Johnson
The North American Accounting Studies
CPA exam candidate pass rates remain at 50-60% (AICPA 2019b). The purpose of this study was to determine whether there was an association between candidate preparation and exam results. This study investigated inspiration for becoming a CPA, work experience, education, study preparation and earning 150 credit-hours in relation to exam results. The scope was the State of Minnesota. The findings validated the flexibility in work experience and educational requirement guidelines from the AICPA and the State of Minnesota (AICPA 2020; MNBOA 2020). The findings showed 57% indicated CPA inspiration occurred during undergraduate studies while only 20.7% attributed it to faculty. …
The Cpa Exam Is Changing: Are The Professors Ready?, Michelle S. Freeman
The Cpa Exam Is Changing: Are The Professors Ready?, Michelle S. Freeman
ETSU Faculty Works
Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills. The study begins by explaining changes to the CPA exam. …
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
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 …