An examination of the relationship between obtaining AACSB accounting accreditation and certified public accountant (CPA) exam pass rates

Miller, Gerald J.; Nouri, Hossein

doi:10.1504/ijea.2015.069905

Cited by 4 publications

(6 citation statements)

References 14 publications

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“…Barilla et al (2008) analyzed data from 1985 to 2003 and noted that institutional (Accounting-specific) certification by AACSB contributes to better CPA exam pass rates, while overall business certification by AACSB alone is not capable of explaining the difference in exam pass rates compared to other schools. Miller and Nouri (2015) also found similar results. Nagle et al (2018), too, analyzed data at the institutional level, but only for those who took the CPA Exam for the first time.…”

Section: Determinants Of Academic Achievement In the Ussupporting

confidence: 68%

“…22 Bline et al (2016b) and Grant et al (2012) found a significant positive relationship between student achievement on the CPA and their SAT and GMAT scores on university admission. Boone et al (2006), Miller and Nouri (2015) and Nagle et al (2018) also identified that the institutions with the most rigorous selection processes were those with the highest CPA exam pass rates.…”

Section: Determinants Of Academic Achievement In the Usmentioning

confidence: 91%

“…Recent studies have set out to identify if student achievement differs in online and in-person tests NOURI, 2015;TRINKLE et al, 2016). In investigating disparities between CPA certification requirements across the US states, Shelton et al (2012) found a significant difference between the achievements of students in distance learning and inpresence learning.…”

Section: Determinants Of Academic Achievement In the Usmentioning

confidence: 99%

“…Some studies have related institutional characteristics to achievement on the CPA exam. Some of them have compared student achievement differences on the CPA exam against the type of school accreditation (which may be in Business or Accounting) (Nagle et al, 2018, Bline et al, 2016bMiller & Nouri, 2015;Trinkle et al, 2016). Others have investigated whether there is difference in the achievement of students from AACSB-certified schools and students from non-certified schools (Nagle et al, 2018;Barilla et al, 2008;Boone et al, 2006).…”

Section: Determinants Of Academic Achievement In the Usmentioning

confidence: 99%

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Quality of accounting undergraduate programs in Brazil: How to estimate value-added?

Fernandes¹

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Section: Determinants Of Academic Achievement In the Ussupporting

confidence: 68%

Section: Determinants Of Academic Achievement In the Usmentioning

confidence: 91%

Section: Determinants Of Academic Achievement In the Usmentioning

confidence: 99%

Section: Determinants Of Academic Achievement In the Usmentioning

confidence: 99%

See 2 more Smart Citations

Quality of accounting undergraduate programs in Brazil: How to estimate value-added?

Fernandes¹

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“…1 Such as by Eskew and Faley (1988), Nix and Nix (1988), Ashbaugh and Thompson (1993), Davidson (2002), Grant, Ciccotello, and Dickie (2002), Raghunandan, Read, and Brown (2003), Bagamery, Lasik, and Nixon (2005), Allen and Woodland (2006), Boone, Legoria, Seifert, and Stammerjohan (2006), Segall, Gollhardt, and Morrell (2007), Barilla, Jackson, and Mooney (2008), Briggs and He (2012), Morgan, Bergin, and Sallee (2012), Gramling and Rosman (2013), Haen, Spielbauer-Vandenberg, Bloniarz, and Diestler (2014), Morgan (2015), Miller and Nouri (2015), Nouri and Miller (2015). 2 MEC (2006).…”

Section: Fundingmentioning

confidence: 99%

Factors affecting success in the professional entry exam for accountants in Brazil

Rodrigues

Pinho

Bugarim

et al. 2017

Accounting Education

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This paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil's Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of Higher Education Institutions (HEIs) and the characteristics of candidates. We find that success is related positively to the quality of the HEIs from which candidates graduated and to a measure of student ability that is used widely in Brazil. We find also that males perform better than females and that younger candidates perform better than older candidates. The geographical region of Brazil within which candidates completed the exam was also significant. The insights provided will help public policy makers in Brazil, and the Brazilian accounting profession, to understand key factors associated with current low pass rates.

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Five-Year Declining Performance of Private and Public Schools in the Philippine Certified Public Accountant Licensure Examination

Laguador¹,

Refozar²

2020

EUROPEAN J ED RES

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There is a national trend on the declining percentage of school performance in the Certified Public Accountant (CPA) Licensure Examination in the Philippines. This report aims to present the result of this licensure exam in regional level between private and public schools. Quantitative descriptive type of research was utilized in the study using documentary analysis from the result of the Licensure Examination including almost 415 accountancy schools in the country with first takers. Results showed that large number of examinees did not contribute much to increase the record of passing percentage of a certain region but instead it pulls down the passing rate. Public schools in eight (8) regions of the country have significantly higher passing rate than private HEIs. Private HEIs had been consistent in terms of having higher percentage of institutions with zero percent performance rating among first takers. However, private universities produced more top performing examinees than other private colleges and public schools in the country. Findings of the study may provide insights to educational leaders in ensuring the quality on the delivery of instruction through maintaining qualified teachers with relevant knowledge and competencies necessary to prepare the accountancy graduates for licensure examination.

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An examination of the relationship between obtaining AACSB accounting accreditation and certified public accountant (CPA) exam pass rates

Cited by 4 publications

References 14 publications

Quality of accounting undergraduate programs in Brazil: How to estimate value-added?

Quality of accounting undergraduate programs in Brazil: How to estimate value-added?

Factors affecting success in the professional entry exam for accountants in Brazil

Five-Year Declining Performance of Private and Public Schools in the Philippine Certified Public Accountant Licensure Examination

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