Assessing Success on the Uniform CPA Exam: A Logit Approach

Brahmasrene, Tantatape; Whitten, Donna

doi:10.1080/08832320109599670

Cited by 23 publications

(16 citation statements)

References 5 publications

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“…Numerous researches have been performed to find out the factors leading to CPA examination success in various countries (see for example, USA: Dunn & Hall, 1984;Titard & Russell, 1989;Shbaugh & Thompson, 1993;Campbell, Lindsay, & Foote, 2000;Brahmasrene & Whitten, 2001;Whitten & Brahmassrene, 2002;Howell & Belk, 2003. Cocozza, 2005Howell & Heshizer, 2006;Boone, Legoria, Seifert, & Stammerjohn, 2006;Charron & Lowe, 2009;Lindsay et al, 2009;Metinko & Gray, 2010;Lindquist & Smith, 2013;Lightweis, 2014;Hahn & Fairchild, 2015;Morgan, 2015;Hahn & Fairchild, 2015;Trinkle et al, 2016;Nigeria: Odia & Ogiedu, 2013.…”

Section: Related Literature and Previous Studiesmentioning

confidence: 99%

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Factors Affecting the Success in Certified Public Accountant Exam in Kuwait

Alduwaila¹,

AL‐Mutairi²

2020

ASS

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The aim of the article is to assess the variables that are influenced performance on the Certified Public Accountant (CPA) exam in Kuwait. To achieve the aim of the study, structure questionnaire was improved and delivered to a sample of (150) of the study population of candidates recently licensed CPAs to find out their interpretations of the causes that influence their performance on the CPA exam, the amount of questionnaires returned and ready for analysis was (120),with a reply rate of 80%. The study showed that the success of the CPA exam in Kuwait is generally dependent on factors related to the exam itself and the candidate who is taking the exam. It reported that the most important challenges linked to the CPA exam are unlimited scope of the CPA exam followed by the exam's questions do not cover all subjects and the exam does not measure the examinee's capabilities. Moreover, the analysis showed that insufficient preparation of the exam is the main variable affecting the performance of CPA exam followed by accepting the idea of repeating the exam. Finally, the study recommends that academicians in accounting should train the students for the exam. They should pay attention to curriculum to assure that learners are provided the good training for the examination.

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Section: Related Literature and Previous Studiesmentioning

confidence: 99%

“…In addition, Brahmasrene and Whitten (2001) examined the variables leading to pass the CPA exam. They found that the performance of the males seems to be more successful than the performance of females in passing the exam.…”

Section: Related Literature and Previous Studiesmentioning

confidence: 99%

Factors Affecting the Success in Certified Public Accountant Exam in Kuwait

Alduwaila¹,

AL‐Mutairi²

2020

ASS

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“…The appraisal of an accounting program is to meet the needs of accounting students as well as assessing the CPA candidate success rates. Invariably, stakeholders often compare the success of an accounting program with the success rates of its CPA candidates (Brahmasrene and Whitten, 2001). As a tool, this type of assessment promotes one school over the other, without a discerning valuation on the long-term successes of accounting graduates.…”

Section: Introductionmentioning

confidence: 99%

An Examination of the Pass Rates on the CPA Exam: A Suggested Redesign of the Accounting Curriculum 2013 – 2017

2019

JHETP

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The purpose of this study is to examine the pass rates of certified public accountant examinations from 2013-2017 examination periods, and to suggest a redesign of the accounting curriculum. The study examined whether requiring 150 credit hours of accounting education, increasing intermediate accounting course deliveries to at least eight credit hours, as well as having auditing and advanced accounting to have six credit hours, respectively. Also, the study examines the inclusion of governmental accounting, regulations, and business environment and concepts as part of the accounting curriculum. Finally, the study inquired about the effects of computer-based format and knowledge depreciation on CPA candidate pass rates. Despite the publication of the Bedford Committee's finding on the quality of accounting education, and the cosmetic changes that have been made to the accounting curriculum, the success rates of candidates continue to be dismal. In light of these concerns, it is obligatory for U.S. colleges and universities to embrace emergent accepted accounting curriculum findings to better position future certification examinations.

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“…While Brahmasrene and Whitten (2001) put male students ahead of female students in the likelihood of passing CPA examination, Ross (2009) found that female students tended to outperform male students in CIMA examinations in South Africa.…”

Section: Tertiary Level Accounting Education Performancementioning

confidence: 99%

Causes of Gender Differences in Accounting Performance: Students’ Perspective

Wally-Dima¹,

Mbekomize²

2013

IES

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This study employs the survey method to investigate the factors that cause academic differences between female and male students at the largest university in Botswana. The population of this research was the students of the last three years of the 4 year Bachelor of Accountancy degree programme at the University of Botswana. Anchored on the prior studies' indications that female students outperform their male counterparts in accounting examinations, the current study sought the views of the respondents on factors responsible for this phenomenon and their suggestions on how the gap may be bridged. This study revealed that the key factor explaining academic performance is individual's commitment and right attitude towards accounting studies. Respondents believe that female students perform better because they work harder and have better study ethics. Females attend more classes and tutorials, seek guidance on their studies from lecturers and participate more in class discussions than their male counterparts. Male students perform poorly because they lack enthusiasm towards studies and fail to balance social life and academic work while at school. The implications of this study are that male students need to re-examine their attitude towards education, class attendance and participation in academic activities in order to improve their grades. The society and the educational institutions need to become more vigilant in ensuring that males remain focused on positive learning while in school.

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Assessing Success on the Uniform CPA Exam: A Logit Approach

Cited by 23 publications

References 5 publications

Factors Affecting the Success in Certified Public Accountant Exam in Kuwait

Factors Affecting the Success in Certified Public Accountant Exam in Kuwait

An Examination of the Pass Rates on the CPA Exam: A Suggested Redesign of the Accounting Curriculum 2013 – 2017

Causes of Gender Differences in Accounting Performance: Students’ Perspective

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