Candidate Performance On The Business Environment And Concepts Section Of The CPA Exam

Lindsay, David H.; Tan, Kim B.; Campbell, Annhenrie

doi:10.19030/ajbe.v2i7.4582

Cited by 4 publications

(4 citation statements)

References 3 publications

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“…They found that students who graduated from an AACSB-accredited institution were significantly more likely to pass in one or two attempts. Lindsay, Tan, and Campbell (2009) studied candidate performance on just the Business Environment section of the exam and their findings related to AACSB schools also reinforced the Howell and Heshizer study. Lindquist and Smith (2013), Lopez and Specht (2009), Paul (2004), Lasch (2005), and Akers, Giacomino, Courtney, and Johnson (2014) examined the top schools' success on the computerized exam as compared to the paper-and-pencil exam and found that there were some changes in the top schools with the new exam format.…”

Section: Introductionmentioning

confidence: 60%

CPA Pass Rates in Texas: A 12-Year Analysis

Holmes¹,

Sullivan²

2016

JMAA

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This research examines the CPA exam pass rates for higher education institutions in Texas. An investigation related to the top schools and AACSB accreditation is conducted as well as analyses related to public vs. private schools, area of the state where the institution is located, and University Systems. The results reflect impressive pass rates by University of Texas at Austin and Texas A&M University at College Station in terms of both number of students taking the exam and the percentage passing it. There was a significant CPA rate lead with private universities only when the two outstanding public universities were omitted from the analysis. The research also found significant differences in terms of areas of the state as well as university systems. The analysis and the findings are very important to students with CPA exam success as their academic primary goal with their university education, the educational institutions preparing the students, and society as a whole. The findings may help guide both the universities and the students to better success with the exam as well as perhaps help taxpayers and legislators know how well tax money is being spent in this area.

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Section: Introductionmentioning

confidence: 60%

CPA Pass Rates in Texas: A 12-Year Analysis

Holmes¹,

Sullivan²

2016

JMAA

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“…Research suggests that, in general, nonminority students have higher pass rates for the CPA Exam than minority students (Booker, 2005;Espahbodi et al, 2023;Appendix). Studies show that candidates graduating from institutions that have accreditation, such as the Association to Advance Collegiate Schools of Business (AACSB) or the AACSB-A, the Accreditation Council for Business Schools and Programs (ACBSP), have higher CPA Exam pass rates than candidates that graduated from institutions without those accreditations (Read et al, 2001;Barilla et al, 2008;Lindsay et al, 2009). Boone et al (2006) found that the correlation between AACSB accreditation and pass rate is due to "student selectivity" criteria.…”

Section: The Pipelinementioning

confidence: 99%

Hispanic Ethnicity and Hidden Barriers to CPA Exam Success

Lozada,

Gracia,

Longobardi

2024

JABE

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The performance of Hispanic candidates on the CPA Exam has not been studied to identify predictors of performance. However, speculations have been made in the literature that, understandably, proficiency in the English language is a factor. Our study aims to combine the jurisdiction performance on the CPA Exam from 2015 and 2019 with U.S. Census Bureau estimates of the proportion of Hispanic residents that speak English to identify if there is an association to be found between language and performance. To this end, we explore whether the propensity of a Hispanic population to speak English is associated with improved performance. We begin with a descriptive analysis of Puerto Rico candidates and seven jurisdictions that had relatively high participation on the CPA Exam and the greatest proportion of Hispanics in their population. We found the Puerto Rico pass rate consistently below the other jurisdictions. This result suggests that the greater the proportion of Hispanic people, the lower the overall performance.

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“…Numerous researches have been performed to find out the factors leading to CPA examination success in various countries (see for example, USA: Dunn & Hall, 1984;Titard & Russell, 1989;Shbaugh & Thompson, 1993;Campbell, Lindsay, & Foote, 2000;Brahmasrene & Whitten, 2001;Whitten & Brahmassrene, 2002;Howell & Belk, 2003. Cocozza, 2005Howell & Heshizer, 2006;Boone, Legoria, Seifert, & Stammerjohn, 2006;Charron & Lowe, 2009;Lindsay et al, 2009;Metinko & Gray, 2010;Lindquist & Smith, 2013;Lightweis, 2014;Hahn & Fairchild, 2015;Morgan, 2015;Hahn & Fairchild, 2015;Trinkle et al, 2016;Nigeria: Odia & Ogiedu, 2013. Jordan: Momany, 2013Abd-Al-Jaleel & Thaher, 2015.…”

Section: Related Literature and Previous Studiesmentioning

confidence: 99%

“…They found that candidates prefer to take a computerized exam. Lindsay et al (2009) examined the relationship between the design of undergraduate accounting programs and the passing rates of the CPA exam. They found that the cost and managerial accounting semester hours play important factors of passing the new part of the CPA exam.…”

Section: Related Literature and Previous Studiesmentioning

confidence: 99%

Factors Affecting the Success in Certified Public Accountant Exam in Kuwait

Alduwaila¹,

AL‐Mutairi²

2020

ASS

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The aim of the article is to assess the variables that are influenced performance on the Certified Public Accountant (CPA) exam in Kuwait. To achieve the aim of the study, structure questionnaire was improved and delivered to a sample of (150) of the study population of candidates recently licensed CPAs to find out their interpretations of the causes that influence their performance on the CPA exam, the amount of questionnaires returned and ready for analysis was (120),with a reply rate of 80%. The study showed that the success of the CPA exam in Kuwait is generally dependent on factors related to the exam itself and the candidate who is taking the exam. It reported that the most important challenges linked to the CPA exam are unlimited scope of the CPA exam followed by the exam's questions do not cover all subjects and the exam does not measure the examinee's capabilities. Moreover, the analysis showed that insufficient preparation of the exam is the main variable affecting the performance of CPA exam followed by accepting the idea of repeating the exam. Finally, the study recommends that academicians in accounting should train the students for the exam. They should pay attention to curriculum to assure that learners are provided the good training for the examination.

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Candidate Performance On The Business Environment And Concepts Section Of The CPA Exam

Cited by 4 publications

References 3 publications

CPA Pass Rates in Texas: A 12-Year Analysis

CPA Pass Rates in Texas: A 12-Year Analysis

Hispanic Ethnicity and Hidden Barriers to CPA Exam Success

Factors Affecting the Success in Certified Public Accountant Exam in Kuwait

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