Title
Pre-college preparedness and institutional factors for student success on the uniform CPA examination in Texas
Document Type
Article
Publication Date
1-1-2010
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. Copyright © 2010 Inderscience Enterprises Ltd.
Recommended Citation
Lee, B., Khan, M., Quazi, R., & Vetter, W. (2010). Pre-college preparedness and institutional factors for student success on the uniform CPA examination in Texas. Retrieved from https://digitalcommons.pvamu.edu/business-facpubs/5