Lozada, Aida R., Edwin R. Maldonado, and Segundo Castro. “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, no. 4 (August 14, 2022). Accessed July 4, 2024. https://mail.articlegateway.com/index.php/JABE/article/view/5351.