scholarly journals Does the Sequencing of Exam Sections Impact Candidate Success on the CPA Exam?

2021 ◽  
Vol 21 (3) ◽  
Keyword(s):  
Cpa Exam

A Survey on the Improvement Plans of CPA Exam in Korea

2018 ◽  
Vol 27 (6) ◽  
pp. 185-216
Author(s):  
Ki Ho Choi ◽  
Boram Choi
Keyword(s):  
Cpa Exam

Contributions of Joseph Hardcastle to Accounting Theory

2008 ◽  
Vol 35 (2) ◽  
pp. 145-179 ◽  
Author(s):  
George C. Romeo ◽  
James J. McKinney
Keyword(s):  
New York ◽  
Turn Of The Century ◽  
Strong Impact ◽  
New York University ◽  
Honorary Degree ◽  
Cpa Exam ◽  
Accounting Theory ◽  
The U.S

Joseph Hardcastle was one of the foremost authorities on subjects connected with the mathematics of finance and other topics in accounting in the late 19th and early 20th centuries. As a teacher, author, and leader in the profession, he figured prominently in the elevation of accountancy. Hardcastle is relatively unknown in the literature except for having the distinction of scoring the highest grades on the first CPA exam in New York in 1896. However, he was well respected during his time as one of the premier theorists in accounting and was awarded an honorary degree of Master of Letters by New York University. Because of his prolific writings, his teaching of future accountants, and his interactions with members of the Institute of Accounts, he had a strong impact on the “science of accounts,” the dominant accounting theory in the U.S. at the turn of the century.

An Analysis of Professional Competence Indicator Possession among U.S. Accounting Faculty

2016 ◽  
Vol 32 (2) ◽  
pp. 17-38 ◽  
Author(s):  
Kenneth J. Smith ◽  
David J. Emerson
Keyword(s):  
Student Performance ◽  
Professional Competence ◽  
Academic Research ◽  
Practical Experience ◽  
Accounting Faculty ◽  
Accounting Practice ◽  
Cpa Exam ◽  
Primary Focus ◽  
New Generation

ABSTRACT Recently there has been much discourse regarding the existence, extent, causes, and consequences of a purported divide between accounting practice and academia. The crux of this issue relates to the charge that many new-generation faculty have a primary focus on academic research, but lack significant practical experience or certification, and the related claim that students may lack the requisite skills upon graduation. This study addresses these concerns by examining the incidence and trend in the possession of practice credentials, experience, and other activities among accounting faculty who graduated between 1994 and 2013. We evaluate how differences in institutional focus, possession of a practice credential, and proportion of credentialed faculty manifest in research propensities, current business experience, and student performance on the CPA exam. We identify a downward trend in practice credential possession that is more pronounced at research-oriented institutions. We further find significant differences in experience and publication activity across levels of both institutional focus and possession of a practice credential. We also find that students from research-oriented universities, schools with separate AACSB accounting accreditation, and those with a higher percentage credentialed faculty perform better on the CPA exam. Other results and the role of adjunct faculty in bridging this alleged divide are also examined.

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 MACC Curriculum and CPA Exam Passage Rates: An Exploratory Study

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Evan M. Shough ◽  
Beth Stetson ◽  
Aubree L. Walton ◽  
Kaimee Tankersley
Keyword(s):  
Exploratory Study ◽  
Cpa Exam

Perceptions of Challenges on the CPA Exam: Evidence from Puerto Rico

2021 ◽  
pp. 177-197
Author(s):  
Rogelio J. Cardona ◽  
Karen C. Castro-González ◽  
Carmen B. Ríos-Figueroa ◽  
José C. Vega-Vilca
Keyword(s):  
Puerto Rico ◽  
Cpa Exam

Response to: The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants

2012 ◽  
Vol 27 (4) ◽  
pp. 1045-1057 ◽  
Author(s):  
Arthur C. Allen ◽  
Angela M. Woodland
Keyword(s):  
Research Design ◽  
Certified Public Accountants ◽  
Pass Rates ◽  
Accounting Profession ◽  
Ongoing Debate ◽  
Research Designs ◽  
Cpa Exam ◽  
Public Accountants ◽  
The Impact

ABSTRACT In an earlier paper in this journal, Allen and Woodland (2006; hereafter AW) provided evidence that the 150-hour education requirement for licensure significantly reduced the number of candidates taking and passing the CPA exam, but had little effect on pass rates. Gramling and Rosman (2009; hereafter GR) extended AW by examining the number of candidates based on whether the 150-hour requirement applies to the exam or for licensure, concluding that the 150-hour requirement does not reduce the number of candidates taking and passing the exam. In this paper, we reopen the discussion of whether the 150-hour education requirement affects entrants into the accounting profession by comparing the AW and GR research designs and conclusions. We conclude that the GR research design yields results about whether differences in 150-hour implementation methods affect the number of candidates taking and passing the exam, but does not directly provide evidence about whether the 150-hour education requirement itself affects the number of candidates.

Ruckman, Inc.: Converting from U.S. GAAP to IFRS

2011 ◽  
Vol 26 (2) ◽  
pp. 341-360 ◽  
Author(s):  
Rebecca Fay ◽  
John A Brozovsky ◽  
Patricia G Lobingier
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
The United States ◽  
Securities And Exchange Commission ◽  
High Demand ◽  
Financial Reporting Standards ◽  
Accounting Courses ◽  
Cpa Exam ◽  
Two Phases

ABSTRACT This case is designed as a comprehensive review of significant differences between accounting principles generally accepted in the United States of America (U.S. GAAP) and International Financial Reporting Standards (IFRS) for specific topics covered during most Intermediate Accounting courses. The task requires you to analyze and evaluate a company's significant accounting policies for compliance with IFRS as you plan and conduct the conversion of a firm's financial statements from U.S. GAAP to IFRS. The skills developed throughout this case are currently in high demand as IFRS is quickly becoming the global norm in accounting standards and many multinational companies based in the U.S. are already affected by these standards. The Securities and Exchange Commission (SEC) has developed a roadmap that may require U.S. companies to begin adopting IFRS in 2015. You will be tested on your knowledge of IFRS on the CPA exam. The case is presented in two phases, allowing you to experience the conversion process from planning to execution.

CPA exam influence on classroom testing

1990 ◽  
Vol 8 (1) ◽  
pp. 127-136
Author(s):  
Mary Fischer
Keyword(s):  
Cpa Exam
Sign in / Sign up

Export Citation Format

Share Document