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The purpose of this study is twofold. The first purpose is to inform faculty who are thinking of becoming a department head about the challenges they face if they choose to pursue a department head opportunity. The second purpose is to provide insight into the leadership of the accounting departments by looking at various workload aspects of department heads. The authors surveyed accounting department heads from programs with the Association to Advance Collegiate Schools of Business (AACSB) accounting accreditation, AACSB business only accreditation, and non-AACSB accreditation. Surveys were sent to 918 individuals listed as the leader of an accounting program in the 2016–2017 Hasselback Accounting Directory with 144 individuals responding (15.7% response rate). In addition to the workload of the department head in the areas of teaching, research, and service, the study analyzed the major challenges and difficulties the department head faces. The study also sought responses from survey participants on additional issues such as the benefits of AACSB accreditation and compensation.

Employers state that their major concern with accounting graduates is their inadequate skills in reading, writing, speaking, and listening (Kranacher, 2007, p. 80). Yet, the American Institute of Certified Public Accountants (AICPA) and some state boards of accountancy have minimized the importance of these skills on professional certification exams. This conflict creates a mixed message. The purpose of our study is to determine accounting department chairs’ perceptions of the importance of writing, speaking, listening, interpersonal, and technological communication skills for both the accounting and the business curricula and where in the curriculum these skills are taught. In our study, we surveyed 122 accounting administrators from the largest North American accountancy programs. Survey respondents report that most required communication courses are in the general business curriculum and, to a lesser extent, as a required course in the accounting major. Consistent across demographics, respondents also indicate that all communication skills are important, but writing skills followed by technological skills are the most valued for the accounting curriculum, while writing and speaking skills are most important in the business curriculum. Implications for the curriculum are discussed.

This paper provides a comprehensive review of the academic research related to the certified public accountant (CPA) exam. Our review identifies several research streams in this area, including studies that examine the effects of educational requirements and institutional and candidate characteristics on CPA exam success. In addition, we describe the CPA licensure regulatory landscape and show a general trend of lessening educational requirements among the jurisdictions over the past two decades. In the meantime, the governing bodies of CPA licensure are beginning the CPA Evolution project, a project that entails evolving licensure requirements, including the CPA exam, to meet the demands of a constantly changing business environment. We call on the CPA licensure regulators to align their jurisdictions’ educational requirements to best serve the CPA Evolution project. Lastly, we provide suggestions for future research that would assist accounting regulators, academic administrators, and practitioners during this transformative period.

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.

Many accounting departments have implemented assurance of learning (AoL) processes in the last few years because accreditation agencies have mandated it. In prior articles, we described an early assessment process (Stivers, Campbell, & Hermanson, 2000), a revised assessment process, and a suggested systems-oriented methodology for implementing an AoL process (Hill & Campbell, 2007). The purpose of this article is to provide the post-implementation review of our revised AoL process. We evaluate whether the AoL process is meeting the users’ goals effectively and efficiently. To do this, we provide the feedback we received from our Association to Advance Collegiate Schools of Business (AACSB) accreditation visit, the results of a faculty survey, and some output from our AoL system. Our review indicates that while the AACSB accreditation team viewed our AoL process as a “best practice,” the faculty members evaluated the process less positively. Faculty members were concerned about the number and clarity of the learning goals, the usefulness of the information generated, and the cost/benefit of the process with respect to the time involved. We conclude that different goals for the AoL process, accountability versus course improvement, drive the difference in opinion between the accreditation team and the faculty. Changes in senior management in the college along with faculty opinions have led to significant changes in the college’s AoL process including changing the name from AoL to TLC (Teaching and Learning Community). The results of this research emphasize the importance of treating the AoL program as a dynamic process that must be periodically evaluated to determine if it is meeting the organizations’ goals for the process. If the AoL program is not meeting goals or costing too much to meet them, then it should be revised and improved.

To explore the effects of circadian rhythms on mental performance in the context of the high-stakes CPA exam and to give exam candidates and practitioners insights about ways to better align rigorous mental tasks with the timing of peak mental performance.

Empirical methodology using data on CPA exam candidate characteristics and performance.

We provide evidence consistent with the belief that circadian rhythms affect CPA exam performance. After controlling for other performance factors, we document lower CPA exam scores and pass rates for those exams begun in the early workday hours or in the afternoon, relative to those exams begun in the late morning.

As is typical with empirical methodology, our findings may be due to factors/variables other than those under consideration.

Insights regarding circadian rhythms can potentially be used to better align rigorous mental tasks with the timing of peak mental performance, thereby yielding better performance by the CPA profession.

Among the goals of the CPA profession is the protection of the public. Thus, improved performance by the CPA profession can yield benefits to society at large.

To our knowledge, ours is the first study to explore the possible effect of circadian rhythms on CPA exam performance. Given the high-stakes nature of the exam, we believe our chapter can give exam candidates and practitioners valuable insights about ways to better align rigorous mental tasks with the timing of peak mental performance. This can benefit them both for the CPA exam as well as during their careers.

The American Institute of Certified Public Accountants (AICPA) is charged with maintaining the relevance of the Uniform CPA exam to ensure that those who pass the exam and become certified have the skills and abilities to keep pace with the ever-changing accounting profession. For students pursuing the CPA designation, passing the Uniform CPA exam, and meeting the 150-hour requirement are key factors. With the launch of the latest version of the Uniform CPA exam in 2017, the question about whether educators should adapt their existing courses to meet the new CPA exam structure and focus is up for debate. This chapter contains a review of the proposed changes to the Uniform CPA exam by the AICPA and various statistics regarding historical pass rates. Further, the chapter includes the results of a survey about whether accounting faculty plan to adjust their courses to reflect the changes to the exam and whether they feel pressure from various stakeholders to improve CPA exam pass rates for their respective institutions.

Accounting doctoral programs have been ranked in the past based on publishing productivity and graduate placement. This chapter provides descriptions of accounting doctoral programs on a wider range of characteristics. These results may be particularly useful to doctoral applicants as well as to doctoral program directors, accreditation bodies, and search committees looking to differentiate or benchmark programs. They also provide insight into the current shortage of accounting doctoral graduates and future areas of research.

Doctoral programs can be differentiated on more variables than just research productivity and initial placement. Doctoral programs vary widely with respect to the following characteristics: the rate at which doctorates are conferred on women and minorities, the placement of graduates according to Carnegie classification, AACSB accreditation, the highest degree awarded by employing institution (bachelors, masters, doctorate), the extent to which graduates leave the USA, work in industry, are appointed to administrative positions, and hold endowed positions.