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Macc Curriculum And Cpa Exam Passage Rates: An Exploratory Study, Evan M. Shough, Beth Stetson, Aubree Walton, Kaimee Tankersley

Administrative Issues Journal

The growing popularity of Master of Accounting programs can be attributed to multiple factors, but the states’ adoption of the 150-credit hour educational prerequisite for Certified Public Accountant licensure was clearly influential in stimulating enrollment growth. Despite the growth and importance of Master of Accounting programs, comparative data of program prerequisites and curriculum is scarce. Equally limited are empirical analyses of the effects of graduate curriculum upon CPA Exam passage rates. To address the paucity of information, we examined the program prerequisites and curriculum of 283 Master of Accounting programs, all of which are based in the United States and …