Critical Analysis of the Results of the CPA Exam for the Second Decade of This Century: Empirical Evidence From Puerto Rico

Authors

  • Aida R. Lozada University of Puerto Rico
  • Edwin R. Maldonado University of Puerto Rico
  • Segundo Castro University of Puerto Rico

DOI:

https://doi.org/10.33423/jabe.v24i4.5351

Keywords:

business, economics, Puerto Rico, ABC Analysis, assurance of learning, teaching impact, learner success, CPA evolution

Abstract

The research for the first time examines the performance of candidates for the uniform Certified Public Accountant exam in the Hispanic jurisdiction of Puerto Rico from 2010 to 2019. The study presents an innovative method of classifying the quality of accounting programs, based on the performance of their alumni on the exam, according to their pass rate, average score, and their contribution to the total number of new CPA’s admitted to the profession. Candidates from public institutions perform better than candidates from private institutions. The research provides methodology that can be replicated in any profession that requires a professional license.

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Published

2022-08-14

How to Cite

Lozada, A. R., Maldonado, E. R., & Castro, S. (2022). Critical Analysis of the Results of the CPA Exam for the Second Decade of This Century: Empirical Evidence From Puerto Rico. Journal of Applied Business and Economics, 24(4). https://doi.org/10.33423/jabe.v24i4.5351

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Section

Articles