Decrease In The Number Of People Taking The CPA Exam Not Due To The 150-Hour Requirement

Metinko, Teresa R.; Gray, Dahli

doi:10.19030/ajbe.v3i11.437

Cited by 6 publications

(4 citation statements)

References 5 publications

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“…16 This analysis showed conclusively that the observed decrease in the number of CPA exam-takers was not due to the 150-hour requirement. Specifically, there was no statistically significant correlation between the 150-hour requirement and the number of CPA exam candidates.…”

Section: To Raise the Bar Or Not: Addressing The Opposition Backgroundmentioning

confidence: 71%

To Raise the Bar or Not: Addressing the Opposition

Ressler

2013

Raise the Bar

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Section: To Raise the Bar Or Not: Addressing The Opposition Backgroundmentioning

confidence: 71%

To Raise the Bar or Not: Addressing the Opposition

Ressler

2013

Raise the Bar

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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. Jordan: Momany, 2013Abd-Al-Jaleel & Thaher, 2015.…”

Section: Related Literature and Previous Studiesmentioning

confidence: 99%

“…They found that the cost and managerial accounting semester hours play important factors of passing the new part of the CPA exam. Metinko and Gray (2010) examined the relationship between the 120/150-hour education requirement and the number of CPA exam candidates from the period 1998 till 2008. They concluded that there is no relationship between 150-hour requirement and the number of people taking the CPA 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 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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“…A particularly comprehensive study of the CPA case was performed by Metinko and Gray, who did a careful statistical analysis of all transitions of educational requirements in all jurisdictions between 1998 and 2008-from 120 hours to 150 hours and, in some cases, from 150 hours to the 120/150-hour hybrid model. 16 This analysis showed conclusively that the observed decrease in the number of CPA exam-takers was not due to the 150-hour requirement. Specifically, there was no statistically significant correlation between the 150-hour requirement and the number of CPA exam candidates.…”

Section: Number Of Exam Takersmentioning

confidence: 71%