The CPA Exam as a Post-Curriculum Accreditation Assessment
Document Type
Article
Publication Date
2008
Publication Title
Journal of Education for Business
DOI
10.3200/JOEB.83.5.270-274
ISSN
1940-3356
Abstract
Business schools often attain accreditation to demonstrate program efficacy. J. A. Marts, J. D. Baker, and J. M. Garris (1988) hypothesized that candidates from Association to Advance Collegiate Schools of Business International (AACSB)-accredited accounting programs perform better on the CPA exam than do candidates from non-AACSB-accredited programs. However, relatively few business schools (only 168 at the time of the present study) had separate accounting accreditation. The authors compared CPA exam performance of candidates from AACSB-accredited business-only programs with that of candidates from nonaccredited programs. The authors also compared candidate performance from programs accredited by 2 alternative business-school-accrediting organizations with nonaccredited programs. Last, the authors explored whether the 1994 CPA exam's change in format represents a regime change in pass-rate data.
Recommended Citation
Barilla, Anthony G., Robert E. Jackson, J. Lowell Mooney.
2008.
"The CPA Exam as a Post-Curriculum Accreditation Assessment."
Journal of Education for Business, 83 (5): 270-274: Taylor & Francis Online.
doi: 10.3200/JOEB.83.5.270-274
https://digitalcommons.georgiasouthern.edu/economics-facpubs/26
