Factors Affecting CPA Examination Success

A new study was undertaken to examine the recent success rates for both first-time candidates and repeat candidates for the certified public accountant (CPA) examination and to consider some factors that may play a role in success. Data were provided by the National Association of State Boards of Ac...

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Bibliographic Details
Published in:Accounting horizons 1989-09, Vol.3 (3), p.53
Main Authors: Titard, Pierre L, Russell, Keith A
Format: Article
Language:English
Subjects:
Accountants
CPA examinations
Hypotheses
Null
Statistical analysis
Studies
Success
Variables
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Summary:A new study was undertaken to examine the recent success rates for both first-time candidates and repeat candidates for the certified public accountant (CPA) examination and to consider some factors that may play a role in success. Data were provided by the National Association of State Boards of Accountancy for the 4 CPA examinations conducted during 1985 and 1986. The results indicate that the following factors may be related to success on the CPA exam: 1. an advanced degree, 2. the collegiate grade-point average, 3. public accounting experience, and 4. a formal course of supplementary study. Public accounting experience had a positive effect in passing the auditing and practice sections, while the other factors had a positive effect on success on all parts of the exam.
ISSN:0888-7993
1558-7975