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An Empirical Analysis on Certified Public Accountants (CPA) Exam Passage Rates in Texas

Studying noncurricular features alongside existing curriculum elements provides valuable information for improving professional programs that prepare future business leaders (Barilla, 2008). We use a large sample of aggregated CPA exam passage rate data from 12 Texas public universities over a ten-y...

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Bibliographic Details
Published in:The journal of applied business and economics 2024-07, Vol.26 (3), p.93-107
Main Authors: Liu, Cathy Zishang, Lloyd, Cynthia B., Manrique, Justo, Miller, Stephen
Format: Article
Language:English
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Summary:Studying noncurricular features alongside existing curriculum elements provides valuable information for improving professional programs that prepare future business leaders (Barilla, 2008). We use a large sample of aggregated CPA exam passage rate data from 12 Texas public universities over a ten-year period to analyze CPA exam passage rates. We then investigate the interactions across sample years, number of examinees, degree types, and exam sections. Our findings provide curriculum developers and schedulers with considerable insights into the delegation of teaching responsibilities owed to examinees and employers who increasingly expect the rewards of prompt CPA certification.
ISSN:1499-691X
DOI:10.33423/jabe.v26i3.7102