Higher Education Spending and CPA Exam Performance

2020 ◽  
Author(s):  
Adriana S. Cordis ◽  
Steven Muzatko
Keyword(s):  
Higher Education ◽  
Exam Performance ◽  
Education Spending ◽  
Cpa Exam

Do Accounting Faculty Characteristics Impact CPA Exam Performance? An Investigation of Nearly 700,000 Examinations

2015 ◽  
Vol 31 (3) ◽  
pp. 291-300 ◽  
Author(s):  
Dennis M. Bline ◽  
Stephen Perreault ◽  
Xiaochuan Zheng
Keyword(s):  
Exam Performance ◽  
Faculty Research ◽  
Pass Rates ◽  
Accounting Faculty ◽  
Research And Teaching ◽  
Faculty Characteristics ◽  
Cpa Exam ◽  
Faculty Research Productivity ◽  
And Performance ◽  
First Time

ABSTRACT While many colleges and universities publicize CPA examination pass rates as evidence of having a high-quality accounting program, some have questioned whether program-specific characteristics are legitimate predictors of examination success. To examine this issue, we empirically investigate the link between accounting faculty characteristics and performance on the CPA examination. We examine the results from nearly 700,000 first-time exam sittings taken during the period 2005–2013 and find that faculty research and teaching specialization has a significant impact on CPA exam performance. That is, when a program has a relatively higher percentage of accounting faculty with expertise in a particular content area tested on the exam (e.g., auditing), graduates achieve higher scores on the related exam section (e.g., AUD). We also find that faculty research productivity and CPA certification status are positively related to candidate exam performance. We believe these results contribute to the existing literature on the determinants of CPA exam success and also provide important insights to those responsible for accounting faculty staffing and development.

scholarly journals State Higher Education Spending and the Tax Revolt

2006 ◽  
Vol 77 (4) ◽  
pp. 618-644 ◽  
Author(s):  
Robert B. Archibald ◽  
David (David H.) Feldman
Keyword(s):  
Higher Education ◽  
Education Spending ◽  
State Higher Education

As Higher Education Expands, is it Contributing to Greater Inequality?

2011 ◽  
Vol 215 ◽  
pp. R34-R47 ◽  
Author(s):  
Martin Carnoy
Keyword(s):  
Higher Education ◽  
Developing Countries ◽  
Income Distribution ◽  
University Education ◽  
Distribution Model ◽  
Education Spending ◽  
Education Expansion ◽  
Spending Patterns ◽  
Government Education ◽  
Mass Expansion

This paper reviews the various elements that enter into the relation between higher education expansion and income distribution. Contrary to the prevailing ideology, the paper suggests that under certain conditions the mass expansion of higher education can contribute to greater income inequality. These conditions are related to three important variables not usually considered in the education-income distribution model: rising returns to university education relative to secondary and primary education, decreasing public spending differences between higher and lower levels of education, and increasing spending differences between elite and mass universities. All three appear to be increasingly common features of educational expansion in developing countries, including large ones such as China, Russia, Brazil, and India, although researchers are just beginning to observe such changing patterns of spending within higher education systems. The paper discusses the role that such payoffs and government education spending patterns can play in contributing to changes in income distribution using suggestive data from the developing countries.

scholarly journals HIGHER EDUCATION INSTITUTIONS’ IMPACT ON THE ECONOMY

2019 ◽  
Vol 20 (3) ◽  
pp. 507-525 ◽  
Author(s):  
Agnė Vaiciukevičiūtė ◽  
Jelena Stankevičienė ◽  
Nomeda Bratčikovienė
Keyword(s):  
Higher Education ◽  
Tertiary Education ◽  
Higher Education Institutions ◽  
Value Added ◽  
Local Economy ◽  
Input Output ◽  
Education Spending ◽  
Output Table ◽  
The Status ◽  
The Impact

Despite the strong public interest in the accountability and efficiency in education spending on higher education institutions (HEIs) in Lithuania, there are currently no existing studies which have examined the impact of HEIs on the country’s economy. In the present study, we have used a disaggregated input-output table for Lithuania’s tertiary education institutions in order to determine the output value added to the local economy by the presence of HEIs. The results of the study have revealed that HEIs contribute to the Lithuanian economy in the period of (2010–2016), with the average of gross domestic output (GDP) of 298.48 mln. euros. The present study is the first of its kind to use input-output table evaluate the impact of HEIs on Lithuania’s economy, and its results could be of significant value to the current policy debates regarding the status of higher education in Lithuania.

scholarly journals A Benefit Incidence Analysis of Public Spending on Education in Pakistan Using PSLM Data

2012 ◽  
Vol 17 (2) ◽  
pp. 111-136 ◽  
Author(s):  
Zahid Asghar ◽  
Mudassar Zahra
Keyword(s):  
Higher Education ◽  
Public Spending ◽  
School Level ◽  
Education Spending ◽  
Economic Activities ◽  
Public Provision ◽  
Benefit Incidence Analysis ◽  
Social Opportunities ◽  
Important Means ◽  
The Government

Education is one of the most important means of economic development, and there is consensus among policymakers that it is better to be educated than not. The debate on education is not, therefore, whether it is good or bad, rather it centers on whether the state should intervene in its provision. Public provision of education at the school level is generally considered one of the most important investments for creating social opportunities to help the wider population actively participate in various economic activities. This study investigates whether public spending on education in Pakistan is pro-poor at various levels of schooling. We find that public spending at the primary and secondary level is progressive, while higher education spending is regressive. These results hold at the national and provincial level. Based on these findings, we recommend that the government increase its spending on primary, secondary, and technical education. Higher education, however, should be provided on merit, and the private sector should be encouraged to provide high-quality education.

scholarly journals Bridging The CPA Exam Gap: Do Internships Matter?

2020 ◽  
Vol 13 (1) ◽  
pp. 9-18
Author(s):  
Stephanie Hairston ◽  
Charles Harter ◽  
Britton McKay
Keyword(s):  
Graduate Students ◽  
Practical Experience ◽  
Pass Rate ◽  
Exam Performance ◽  
Public Accounting ◽  
Cpa Exam ◽  
Average Students

In this paper we consider whether experience gained on the job through an internship results in knowledge that can help with passing the CPA exam. It would seem that a candidate for the CPA exam would be better prepared if they had the combination of education and practical experience. We examine the CPA exam performance of 72 graduate students that completed a public accounting internship prior to sitting for the CPA exam compared to 98 graduate students that did not complete an internship in public accounting. Our analysis indicates that on average students completing internships score higher on all parts of the CPA exam. In addition, on average, students completing internships had a higher overall pass rate for each section of the exam, with the pass rate for the Regulation (REG) section being significantly higher for students that have completed internships; we also find that on average students with internships pass 2 sections of the exam prior to graduation as compared to 1.69 for students that have not completed internships.

CPA Exam Performance and Environmental and Other Opportunity Factors

2021 ◽  
Author(s):  
Linda Espahbodi ◽  
Reza Espahbodi ◽  
Arya Espahbodi ◽  
Rosemary Walker ◽  
G. Thomas White
Keyword(s):  
Exam Performance ◽  
Cpa Exam

Fiscal Competition and Higher Education Spending in Germany

2016 ◽  
Vol 17 (2) ◽  
pp. 234-252 ◽  
Author(s):  
Georg-Benedikt Fischer ◽  
Berthold U. Wigger
Keyword(s):  
Higher Education ◽  
University Graduates ◽  
Fiscal Competition ◽  
Public Higher Education ◽  
Education Spending ◽  
Tuition Fees ◽  
Federal States ◽  
Free Ride ◽  
German States ◽  
German Federal States

Abstract The present paper studies the determinants of higher education spending by the German federal states with a focus on the interplay between higher education spending of neighboring states. More specifically, the paper asks whether the German federal states free-ride on one another’s higher educational spending or whether they employ higher education spending to attract university graduates. We identify a positive relationship between the states’ higher education spending and conclude that the states compete for graduates rather than free-ride. We also consider the effect of the recent introduction of tuition fees in some, but not all German states. We do not find evidence that tuition fees led to crowding out of public higher education funds.

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