CPA Exam Performance.

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    • Subject Terms:
      ACCOUNTANTS; EDUCATORS; EXAMINATIONS; BUSINESS education; ACCOUNTING education
    • Abstract:
      This article presents the results of research into how these two characteristics actually affect CPA exam performance, based on an analysis of exam performance data reported by the National Association of State Boards of Accountancy (NASBA) from 2013 to 2016. The authors examined CPA exam performance data published in NASBA's Candidate Performance on the Uniform CPA Examination from 2013 to 2016, analyzing first-time overall performance data for each school's undergraduate and graduate program. Similarly, the proportion of professionally credentialed faculty was measured as the number of a school's full-time accounting faculty with a CPA license divided by the total number of the school's full-time accounting faculty. It is intuitive that accounting students taught by faculty who have been successful on the CPA exam and possess practical experience are more likely to succeed on the exam. [Extracted from the article]
    • Abstract:
      Copyright of CPA Journal is the property of New York State Society of Certified Public Accountants and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)