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ERIC Number: EJ797141
Record Type: Journal
Publication Date: 2008
Pages: 5
Abstractor: Author
Reference Count: 15
ISSN: ISSN-0883-2323
The CPA Exam as a Postcurriculum Accreditation Assessment
Barilla, Anthony G.; Jackson, Robert E.; Mooney, J. Lowell
Journal of Education for Business, v83 n5 p270-274 May-Jun 2008
Business schools often attain accreditation to demonstrate program efficacy. J. A. Marts, J. D. Baker, and J. M. Garris (1988) hypothesized that candidates from Association to Advance Collegiate Schools of Business International (AACSB)-accredited accounting programs perform better on the CPA exam than do candidates from non-AACSB-accredited programs. However, relatively few business schools (only 168 at the time of the present study) had separate accounting accreditation. The authors compared CPA exam performance of candidates from AACSB-accredited business-only programs with that of candidates from nonaccredited programs. The authors also compared candidate performance from programs accredited by 2 alternative business-school-accrediting organizations with nonaccredited programs. Last, the authors explored whether the 1994 CPA exam's change in format represents a regime change in pass-rate data. (Contains 2 tables.)
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Publication Type: Journal Articles; Reports - Evaluative
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A