Archives

  • 2018-07
  • 2018-10
  • 2018-11
  • 2019-04
  • 2019-05
  • 2019-06
  • 2019-07
  • 2019-08
  • 2019-09
  • 2019-10
  • 2019-11
  • 2019-12
  • 2020-01
  • 2020-02
  • 2020-03
  • 2020-04
  • 2020-05
  • 2020-06
  • 2020-07
  • 2020-08
  • 2020-09
  • 2020-10
  • 2020-11
  • 2020-12
  • 2021-01
  • 2021-02
  • 2021-03
  • 2021-04
  • 2021-05
  • 2021-06
  • 2021-07
  • 2021-08
  • 2021-09
  • 2021-10
  • 2021-11
  • 2021-12
  • 2022-01
  • 2022-02
  • 2022-03
  • 2022-04
  • 2022-05
  • 2022-06
  • 2022-07
  • 2022-08
  • 2022-09
  • 2022-10
  • 2022-11
  • 2022-12
  • 2023-01
  • 2023-02
  • 2023-03
  • 2023-04
  • 2023-05
  • 2023-06
  • 2023-07
  • 2023-08
  • 2023-09
  • 2023-10
  • 2023-11
  • 2023-12
  • 2024-01
  • 2024-02
  • 2024-03
  • The regression also revealed a significant association betwe

    2021-04-23

    The regression also revealed a significant association between admission selectivity (SELECT) and exam pass rate (PASS%) (p < .001) providing support for H4. This result suggests that schools with higher admission standards were enrolling higher quality students, and this is reflected in the exam performance of their graduates. College entrance exam scores are relevant for initial admission decisions in that they Sulfaphenazole serve as an indicator of a student’s ability to learn and their aptitude for academic success. These same qualities likely enable more selective schools to design more rigorous accounting programs that also contribute to CPA exam performance. Earlier studies examining individual candidates also found an association between college entrance exam performance and CPA exam performance (e.g. Bline et al., 2016b), however, the current study was the first to examine institutional pass rates for both bachelor’s and graduate degree CPA candidates. The regression also incorporated variables to examine the association between faculty qualities and CPA exam performance. The analysis revealed that the proportion of full-time accounting faculty with a CPA license (CPA) was significant (p < .05) providing support for H5. Besides direct experience with taking the CPA exam, faculty with a CPA license are likely to have more practical experience compared to faculty without a CPA license. This difference in experience may help faculty to direct and teach students such that the students are more successful on the CPA exam. This finding is consistent with Bline et al. (2016b) and contributes to the literature by documenting its association with programs’ overall exam pass rates. The proportion of full-time accounting faculty with a terminal degree (PHD) was not significant in the model. Therefore, H6 was not supported. While examining this variable was exploratory, this finding contributes to the literature as prior studies have not directly examined the relationship between faculty with terminal degrees and student performance on the CPA exam. Terminal degrees are often critical for accreditation and faculty hiring decisions. Similarly, research ranking (RESEARCH) was not significant in the model so H7 is not supported. Contrary to the findings of Bline et al., 2016b, Boone et al., 2006, the current study did not find an association between faculty research productivity and exam pass rate. This could be due to differences in how exam performance was measured (overall institutional pass rates vs. section-by-section individual candidate exam scores). Finally, contrary to H8, public versus private institutions (PRIVATE) was not significant in the model. While private schools may have smaller class sizes that provide more opportunities for interactions between students and faculty, the current results did not support the notion that penicillin is associated with enhanced exam performance. While Trinkle et al. (2016) did find such an association, the conflicting results may once again be explained by differences in how CPA exam performance was measured. The regression model included the number of exam sections attempted (ATTEMPTS) as a control variable. The results indicated that ATTEMPTS was highly significant in the model (p < .001). It is possible that ATTEMPTS proxies for the size of an institution’s accounting program given that larger programs produce more graduates, who in turn sit for the CPA exam. Larger schools may have more diverse faculty that could enhance students’ preparation compared to smaller schools. ATTEMPTS may also proxy for the proportion of a school’s graduates that sit for the exam. For instance, two schools may be comparable in size, but one school has a higher proportion of graduates sitting for the exam. This could be a function of the extent to which a school’s faculty emphasizes the importance of taking the exam which in turn may influence performance. The results of the supplemental analyses, reported in Table 5, are similar to the main analysis. GRAD, AACC, SELECT, and CPA were all highly significant (p < .01) in both supplemental analysis. BACC was significant in the ATE model (p < .05) but could not be included in the matched sample model given all schools in this latter sample were AACSB business accredited. Also consistent with the main analysis, PHD, RESEARCH, and PRIVATE were all insignificant (p > .10).