Title: An examination of the relationship between obtaining AACSB accounting accreditation and certified public accountant (CPA) exam pass rates

Authors: Gerald J. Miller; Hossein Nouri

Addresses: School of Business, The College of New Jersey, P.O. Box 7718, Ewing, NJ 08628, USA ' School of Business, The College of New Jersey, P.O. Box 7718, Ewing, NJ 08628, USA

Abstract: This is an exploratory study that examines the relationship between obtaining accounting accreditation from the Association to Advance Collegiate Schools of Business (AACSB) International and CPA exam pass rates. We examined CPA exam results for a thirteen year period (1991-2003) for 19 schools that received initial accounting accreditation during 1997-1999. During this timeframe, the exam was administered in a paper-based format. We compared overall exam scores and scores for individual sections of the exam for the years preceding the year of initial accounting accreditation and for the years following the year of initial accreditation. We found that obtaining accounting accreditation had no effect on CPA exam pass rates.

Keywords: AACSB accounting accreditation; CPA exam pass rates; certified public accountant exams.

DOI: 10.1504/IJEA.2015.069905

International Journal of Economics and Accounting, 2015 Vol.6 No.2, pp.179 - 194

Available online: 16 Jun 2015 *

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