Enduring Impact of Covid-19 on Accounting Majors at Hispanic Serving Institutions

Authors

  • Kendra Huff Texas A&M University - Kingsville
  • Thomas Krueger Texas A&M University - Kingsville
  • Ilene Lee Texas A&M University - Kingsville

DOI:

https://doi.org/10.33423/azwh0x17

Keywords:

higher education, COVID-19, Post-pandemic period, Accounting education, Hispanic-Serving Institution, CPA registration, CPA pass rate

Abstract

The COVID-19 pandemic significantly disrupted the CPA profession and Hispanic representation within it, yet post-pandemic evidence remains limited. After the pandemic, accounting degrees declined at HSIs and non-HSIs, and fewer graduates attempted the CPA Exam. While HSI graduates’ pass share improved, total sections decreased. The percentage of HSI candidates earning the CPA fell more than at non-HSIs, raising renewed concerns about Hispanic representation in the pipeline and prompting discussion of institutional and professional responses.

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Published

2026-05-15

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How to Cite

Huff, K., Krueger, T., & Lee, I. (2026). Enduring Impact of Covid-19 on Accounting Majors at Hispanic Serving Institutions. Journal of Higher Education Theory and Practice, 26(2). https://doi.org/10.33423/azwh0x17