“…SAT scores have been shown to be associated with higher grades from high school through college (Bernardi & Bean, 1999;Bernardi & Kelting, 1997) as well as higher scores on the certified public accountant (CPA) examination (National Association of State Boards of Accountancy [NASBA], 1994). All previous research on MFT-B has found ACT and SAT scores to be positively and significantly correlated with MFT-B scores (Allen & Bycio, 1997;Bagamery, Lasik, & Nixon, 2005;Bean & Bernardi, 2002;Bielinska-Kwapisz, Brown, & Semenik, 2012;Black & Duhon, 2003;Bycio & Allen, 2007;Mirchandani, Lynch, & Hamilton, 2001;Terry, Mills, & Sollosy, 2008). Therefore, we expect general intellectual ability (as measured by ACT) to have a positive impact on performance on the MFT-B.…”