Senior Level Accounting Course Performance and the Timing of Completing Intermediate Accounting II

Abstract

This study examines whether student performance in senior level accounting courses is a function of how soon the course is taken after Intermediate Accounting II. The classes considered at the senior level are Advanced Accounting, Auditing, and Senior Seminar (the Capstone Experience). The results indicate that course sequencing does influence performance in the senior-level courses. The grade received in the senior level accounting courses is adversely affected by the length of time between that course and Intermediate Accounting II for both Auditing and Advanced Accounting, but not for Senior Seminar. Other control variables that were found significant in determining student performance in senior-level courses were the student=s grade in Intermediate Accounting II and overall GPA.ACT scores were shown to not significantly influence the grade received in the senior level accounting courses. These results have implications for student course sequencing through their program and for advising of students..