Does Timing Impact Candidate Success on the CPA Exam?

Authors

  • Randall B. Bunker University of North Alabama
  • Corey S. Cagle University of North Alabama

DOI:

https://doi.org/10.33423/jhetp.v20i7.3158

Keywords:

Higher Education, Theory and Practice, CPA Exam, CPA license, public accounting, Accounting educators

Abstract

The CPA license is generally agreed to be a primary factor for a successful career in public accounting. Accounting educators are constantly looking for methods to increase their students’ success rates on the CPA Exam. The current study examined whether first-time candidates taking the CPA Exam within one year of graduation from college achieved comparable results as with first-time candidates taking the CPA Exam more than one year after graduation. Results show that first-time CPA Exam candidates who took the CPA Exam within one year of graduation achieved higher overall pass rates and higher average exam scores than first-time CPA Exam candidates who took the exam more than one year after graduation.

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Published

2020-10-25

How to Cite

Bunker, R. B., & Cagle, C. S. (2020). Does Timing Impact Candidate Success on the CPA Exam?. Journal of Higher Education Theory and Practice, 20(7). https://doi.org/10.33423/jhetp.v20i7.3158

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Section

Articles