An Empirical Analysis on Certified Public Accountants (CPA) Exam Passage Rates in Texas
DOI:
https://doi.org/10.33423/jabe.v26i3.7102Keywords:
business, economics, CPA exam, passage rates, time-trend, degree type, exam section, number of participantsAbstract
Studying noncurricular features alongside existing curriculum elements provides valuable information for improving professional programs that prepare future business leaders (Barilla, 2008). We use a large sample of aggregated CPA exam passage rate data from 12 Texas public universities over a ten-year period to analyze CPA exam passage rates. We then investigate the interactions across sample years, number of examinees, degree types, and exam sections. Our findings provide curriculum developers and schedulers with considerable insights into the delegation of teaching responsibilities owed to examinees and employers who increasingly expect the rewards of prompt CPA certification.
References
Anonymous. (2018). Virtual roundtable: State of the profession 2018: Certified public accountant. The CPA Journal, 88(12), 36–53. Retrieved from http://ezproxy.uhd.edu/login?url=https://www-proquest-com.ezproxy.uhd.edu/scholarly-journals/virtual-roundtable-state-profession-2018/docview/2185797836/se-2?accountid=7109
Bakarich, K.M., Burke, J.A., Castonguay, J., & Polimeni, R.S. (2021). Modifying the collegiate accounting curriculum to prepare for the CPA evolution project: Incorporating advances in technology into accounting programs: Certified public accountant. The CPA Journal, 91(8), 32–39. Retrieved from http://ezproxy.uhd.edu/login?url=https://www-proquest-com.ezproxy.uhd.edu/scholarly-journals/modifying-collegiate-accounting-curriculum/docview/2576372245/se-2?accountid=7109
Barilla, A.G., Jackson, R.E., & Mooney, J.L. (2008). The CPA exam as a post curriculum accreditation assessment. Journal of Education for Business, 83(5), 270–274. Retrieved from http://ezproxy.uhd.edu/login?url=https://www.proquest.com/scholarly-journals/cpa-exam-as-postcurriculum-accreditation/docview/202820964/se-2?accountid=7109
Bline, D.M., Perreault, S., & Zheng, X. (2016). Do accounting faculty characteristics impact CPA exam performance? An investigation of nearly 700,000 examinations. Issues in Accounting Education, 31(3), 291–300.
Boone, J., Legoria, J., Seifert, D.L., & Stammerjohan, W.W. (2006). The associations among accounting program attributes, 150-hour status, and CPA exam pass rates. Journal of Accounting Education, 24(4), 202–215.
Bunker, R.B., & Harris, D. (2014). Online accounting degrees: An empirical investigation of CPA exam success rates. Journal of Business and Accounting, 7(1), 86–93.
Bunker, R.B., Cagle, C.S., & Harris, D. (2014). Comparison of AACSB accounting accredited and AACSB business accredited institutions using the CPA examination as a post-curriculum assessment. Journal of Accounting and Finance, 14(6), 127.
Cordis, A.S., & Muzatko, S. (2021). Higher education spending and CPA exam performance. Journal of Accounting Education, 55, 100727.
Eames, M., Luttman, S., & Parker, S. (2018). Accelerated vs. traditional accounting education and CPA exam performance. Journal of Accounting Education, 44, 1–13.
Emerson, D.J., & Smith, K.J. (2018). The value of certification and professional experience: Perceptions of accounting faculty and business school deans: Certified public accountant. The CPA Journal, 88(9), 36–41.
Flintall, V.L. (1987). Should essay questions be eliminated from the CPA exam? An issue of great importance to the practice of accounting: Certified public accountant. The CPA Journal, 57(6), 18. Retrieved from http://ezproxy.uhd.edu/login?url=https://www-proquest-com.ezproxy.uhd.edu/scholarly-journals/should-essay-questions-be-eliminated-cpa-exam/docview/212282581/se-2?accountid=7109
Fogarty, T.J., Zimmerman, A.B., & Richardson, V.J. (2016). What do we mean by accounting program quality? A decomposition of accounting faculty opinions. Journal of Accounting Education, 36, 16–42.
Franklin, M.A., & Myers, J.K. (2016). Enhancing CPA exam pass rates for second career students. Journal of Business and Educational Leadership, 6(1), 27–36.
Franklin, M.A., & Myers, J.K. (2016). Enhancing CPA exam pass rates for the non-traditional learner. San Diego: American Society of Business and Behavioral Sciences. Retrieved from http://ezproxy.uhd.edu/login?url=https://www-proquest-com.ezproxy.uhd.edu/conference-papers-proceedings/enhancing-cpa-exam-pass-rates-non-traditional/docview/1816886741/se-2?accountid=7109
Gaynor, G., Lynn, S.A., & Wasternack, O. (2016). Debits, credits, and circadian rhythms: The effect of CPA exam start time on performance. In Advances in Accounting Education: Teaching and Curriculum Innovations. Emerald Group Publishing Limited.
Mittelstaedt, F., & Morris, M.H. (2017). Academic achievement by graduates from for-profit and nonprofit institutions: Evidence from CPA exam performance. Journal of Education for Business, 92(4), 161–172. DOI: 10.1080/08832323.2017.1313188
Nagle, B.M., Menk, K.B., & Rau, S.E. (2018). Which accounting program characteristics contribute to CPA exam success? A study of institutional factors and graduate education. Journal of Accounting Education, 45, 20–31.
Shin, H., Lacina, M., Lee, B.B., & Pan, S. (2020). Schools’ CPA review course affiliations and success on the uniform CPA examination. Journal of Accounting Education, 50, 100642.
Simeone, Z. (2018). Gauging the Strength of the CPA Pipeline. Retrieved February 29, 2020, from https://www.nysscpa.org/news/publications/nextgen/nextgen-article/gauging-thestrength-of-the-cpa-pipeline
Sullivan, C. (2015). CPA pass rates in Texas: A 10-year analysis. Journal of Business and Accounting, 8(1), 171–178.
Tapis, G.P., Church, K.S., & Webb, T.Z. (2020). Preparing for the hybridization of the accounting profession: A CISA boot camp case study. AIS Educator Journal, 15(1), 25–58.
Watters, M. (2016). CPA exam performance: A 10-year analysis of colleges and universities in eleven Southern/South Central States. Journal of Accounting and Finance, 16(6), 121.
