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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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
Subjects:
Academic degrees
Accounting
Certification
Colleges & universities
CPA examinations
CPAs
Curricula
Higher education
Quality of education
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container_title The journal of applied business and economics
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creator Liu, Cathy Zishang
Lloyd, Cynthia B.
Manrique, Justo
Miller, Stephen
description 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.
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subjects Academic degrees
Accounting
Certification
Colleges & universities
CPA examinations
CPAs
Curricula
Higher education
Quality of education
title An Empirical Analysis on Certified Public Accountants (CPA) Exam Passage Rates in Texas
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