Pre-college preparedness and institutional factors for student success on the uniform CPA examination in Texas
by B. Brian Lee, Moosa Khan, Rahim Quazi, William V. Vetter
International Journal of Services and Standards (IJSS), Vol. 6, No. 2, 2010

Abstract: This study examines determinants of accounting students' successful bid for the uniform Certified Public Accountant (CPA) examination in Texas. With a sample of data from 30 public universities in Texas from 2005 to 2007, our analysis suggests that academic deficiency of incoming first-year students explains 49% of the institutional variation in the CPA exam pass rate. In contrast, educational quality (as measured by faculty salary, AACSB accreditation in accounting and accounting programme size) provides a less pronounced contribution to success in the CPA examination (13% of the institutional variation). Thus, the institution-level variation in the CPA exam pass rate among public universities in Texas seems to be predetermined to a great extent by the pre-college preparation of the students they admit.

Online publication date: Mon, 25-Oct-2010

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Services and Standards (IJSS):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com