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This study empirically investigates whether graduate degrees (MBA, MSA and MST) earned by candidates affect their performance on the CPA exam. By examining more than half million first-time exam sittings taken during the period 2005–2013, the authors find that candidates with a graduate degree performed better on each section of the CPA exam than those who only have an undergraduate degree. In addition, the authors find that the type of graduate degree also has an effect on the CPA exam performance. While candidates with an MBA degree generally performed better on the BEC section than those with an MSA or MST degree, those with an MSA degree performed best on the AUD and FAR sections; and those with an MST degree exceled on the REG section. This study contributes to the existing literature on the determinants of CPA exam success. In addition, this investigation provides valuable insights to candidates, academics and regulators. The findings of this chapter should be useful for academic administrators as they revise their accounting curricula to prepare for the new CPA licensure model. Furthermore, the results of this study should benefit accounting regulators in determining education requirements for future CPAs.

Puerto Rico (PR) is among the US jurisdictions with the lowest passing rates on the Certified Public Accountant (CPA) exam (National Association of State Boards of Accountancy (NASBA), 2016, 2017). No prior studies have addressed this issue. To fill this gap, the authors conducted a survey among candidates to examine the factors perceived as challenges on the exam. The authors also studied the relationship between respondents’ individual, educational, and CPA exam-related characteristics and the likelihood of success on the exam. Results reveal there are three factors perceived by respondents as their main challenges: level of technical difficulty, cost of the exam, and not enough time to study for the exam. Additional analysis indicates that age, major Grade Point Average, weekly study hours, and the time interval between graduation and the first attempt at the exam are significant factors that affect the passing rates on the exam. These findings suggest that a combination of individual, educational, and exam-related factors affect Puerto Rican candidates’ results on the exam. The socioeconomic background of PR may heighten the impact of such factors. Considering that the accounting profession is always adapting to the evolutionary demands of the business environment, these results may contribute to the development of adequate measures in support of Puerto Rican and other minorities with diverse backgrounds.

The authors examined the association between accountancy board composition in the continental United States and indicators of the supply of new accounting graduates. In particular, the authors studied the association between the number of CPAs as well as the number of college educators that serve on State Accountancy Boards (SAB) and two key indicators of the future supply of future accounting professionals – number of CPA exam takers and number of accounting graduates from AACSB-accredited accounting programs. The descriptive statistics by the authors show 30% of jurisdictions have at least one accounting PhD who serves on the board, and on average 75.6% of board members are CPAs. The authors found that both the number of CPAs and the number of accounting educators on SABs are positively associated with the number of CPA exam takers as well as the number of accounting graduates from AACSB accounting programs. This suggests that accountancy board composition might be an important factor in influencing the supply of future accounting professionals. This research suggests that more strategic focus on the composition of accountancy boards is one approach that might be used to increase the supply of future accounting professionals. This observation is important as the supply of accounting graduates has declined recently and the states, NASBA, the AICPA, accounting programs and firms are keenly interested in increasing the supply of new accounting professionals in the United States.

The purpose of this paper is to highlight the steps taken by the library, English faculty and administrative stakeholders to create an information literacy exam for transfer students.

The paper outlines the need for the exam, the student learning outcomes assessed by the exam, the process by which test questions were created and the technology used to create and deliver the exam.

Experiences and suggestions relevant to developing an information literacy exam and a related website portal and tutorials are provided.

The report will have significant value to anyone considering implementing their own original information literacy exam and those seeking advice on test question creation and development.

In the fall of 1997 and again in the fall of 1998, the Iowa State University Library administered a computer‐based final exam to a special section of the library’s mandatory library skills class. To this end an effective Windows‐based test was created in‐house using Authorware. That the project was a success says much about the current state of computers and authoring systems: what once had been the purview of computer programmers has become increasingly accessible to computer‐literate librarians with some programming skills. The exam involved work at many levels: test appearance, keeping track of test answers, creating special features, recording scores in files, and network security. The exam was one more important step in making the class almost entirely computer‐based. It set a milestone for the library that was at once as significant as it was achievable.

To improve the academic integrity of online examinations, digital proctoring systems have recently been implemented in higher education institutions (HEIs). The paper aims to understand how digital proctoring has been practised in higher education (HE) and proposes future research directions for studying digital proctoring in HE.

A systematic literature review was conducted. The PRISMA procedure was adapted for the literature search. The topics were identified by topic modelling techniques from 154 relevant publications in seven databases.

Seven widely discussed topics in literature were identified, including solutions for detecting cheating and student authentication, challenges/issues of uptakes and students' performance in different proctoring environments.

This paper provides insights for academics, policymakers, practitioners and students to understand the implementation of digital proctoring in academia, its adoption by HEIs, impacts on students' and educators' performance and the rapid increase in its use for digital exams in HEIs, with particular emphasis on the impacts of the systems on digitalising examinations in HE.

This review paper has systematically and critically described the state-of-the-art literature on digital proctoring in HE and provides useful insights and implications for future research on digital proctoring, and how academic integrity in online examinations can be enhanced, along with digitalising HE.

Although the number of higher education institutes in Iran has been increased and the capacity of many universities has been expanded by the government and private sector, the tough competition among senior high school graduates is still a major concern. Authorities have been contemplating other ways to alleviate the discontent of applicants who seek access to free of charge public universities. The Cumulative Grade‐Point Average (CGPA) of senior high school level has recently been proposed by educational authorities as the most effective substitute for measuring students’ academic performances to enter universities. The purpose of this paper is explore the pros and cons of this proposal by interviewing ten purposively selected stakeholders.

In total, ten purposively selected stakeholders were interviewed.

Out of ten informants, six of them supported the modification of the University Entrance Exam (UEE), three supported its abolition, and one supported its continuation and repetition two or three times a year.

Since any innovation or reform in the exam will affect other components in the whole education system, the informants emphasized that it should be done incrementally. The findings of this study contribute to improving the knowledge of the UEE reform options.

Over the last few decades, there have been waves of assessment reforms around the world. This paper offers an update of the assessment reform in Iran, which adds information to current literature.

The No Child Left Behind Act (2002) and Race to the Top (2009) led to the highest rate of standardized-state testing in the history of the United States of America. As a result, the Every Student Succeeds Act (2015) aims to reevaluate standardized-state testing. Previous research has assessed its impact on schools, educators, and students; yet, youth’s voices are almost absent. Therefore, this qualitative analysis examines how youth of color perceive and experience standardized-state testing.

Seventy-three youth participated in a semistructured interview during the summer of 2015. The sample consists of 34 girls and 39 boys, 13–18 years of age, of African American, Latino/a, Jamaican American, multiracial/ethnic, and other descent. It includes 6–12th graders who attended 61 inter-district and intra-district schools during the 2014–2015 academic year in a Northeastern metropolitan area in the United States that is undergoing a racial/ethnic integration reform.

Youth experienced testing overload under conflicting adult authorities and within an academically stratified peer culture on an ever-shifting policy terrain. While the parent-adult authority remained in the periphery, the state-adult authority intrusively interrupted the teacher-student power dynamics and the disempowered teacher-adult authority held youth accountable through the “attentiveness” rhetoric. However, youth’s perspectives and lived experiences varied across grade levels, school modalities, and school-geographical locations.

In this adult-dominated society, the market approach to education reform ultimately placed the burden of teacher and school evaluation on youth. Most importantly, youth received variegated messages from their conflicting adult authorities that threatened their academic journeys.

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.

Over the past few decades China's higher education has gone through dramatic growth and multiple rounds of reforms accompanied by a remarkable amount of financial investment, all aiming at developing world‐class universities to grow innovative talents. Yet the outcomes so far have been disappointing. This paper aims to investigate this issue.

By reviewing and analyzing selected educational reforms in higher education in China, this article discusses the reasons of the gap between the massive input for innovation in higher education in China and abysmal results. This paper also reports and analyzes a case that challenges central control and the gaokao system.

Central control and the gaokao, the infamous college entrance exam, are the bedrocks of China's higher education and also the culprit for China's failure to cultivate innovative talents. Unless they are fundamentally changed it is unlikely that China will have the higher education system it dreams of having.

This article provides an overview of China's efforts to cultivate innovative talents by strategically investing in building world‐class higher education institutions (HEIs) and analyzes the reasons behind the apparent gap between its massive input and the abysmal results achieved.