 An exploratory examination of order effects on CPA exam passage timelinessDennis Bline, Stephen Perreault and Xiaochuan Zheng Journal of Accounting Education, 2016, vol. 36, issue C, 65-74 Abstract: We examine whether the order in which candidates take individual sections of the CPA exam is related to their timeliness of passing all four parts. We examine performance data from 121,234 unique candidates taking the exam during the period 2005–2013 and find that, on average, candidates who took the FAR section first passed all four sections more quickly than those who took any other section first. In addition, we find that candidates who took the BEC section first took, on average, significantly longer to pass the exam than those who took any other section first. We find some evidence that suggests that these findings are attributable to the fact that candidates who take and pass FAR (BEC) first were least (most) likely to lose credit for previously passed sections due to the requirement that all four sections of the examination be passed within an 18 month window. That is, candidates who take and pass FAR (BEC) first are least (most) likely to have to retake this section compared to all other sections. Keywords: CPA exam; order effects; timeliness (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:36:y:2016:i:c:p:65-74 DOI: 10.1016/j.jaccedu.2016.05.003 Access Statistics for this article Journal of Accounting Education is currently edited by Natalie Tatiana Churyk More articles in Journal of Accounting Education from Elsevier |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.