Do Grades Earned in Accounting Courses Predict Performance on Related Sections of the CPA Exam?
Advances in Accounting Education: Teaching and Curriculum Innovations
ISBN: 978-1-80071-702-2, eISBN: 978-1-80071-701-5
Publication date: 2 December 2021
Abstract
Recent major changes in the form and content tested on the Certified Public Accountant (CPA) exam have necessitated a re-examination of the relevance of undergraduate accounting coursework to CPA exam performance. Using data on candidates who attended an AACSB-accredited business school in the United States and who took the exam during the period 2005–2013, the authors examine whether the grades that candidates earned in relevant accounting course work affected their performance on related sections of the CPA exam. The authors find that student grades in related courses were positively associated with exam scores for all sections of the exam. This indicates that, despite changes to the exam and accounting education generally, an accounting curriculum can help prepare candidates to pass this critical barrier to entry in the accounting profession. The authors believe the results of this study have important implications for practitioners, academics, and candidates seeking to better understand the determinants of performance on this important professional examination.
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Acknowledgements
Acknowledgments
We would like to thank the NASBA for providing us with access to exam performance data as well as for providing financial support.
Citation
Bline, D., Perreault, S. and Zheng, X. (2021), "Do Grades Earned in Accounting Courses Predict Performance on Related Sections of the CPA Exam?", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 25), Emerald Publishing Limited, Leeds, pp. 135-153. https://doi.org/10.1108/S1085-462220210000025009
Publisher
:Emerald Publishing Limited
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