Schools’ CPA review course affiliations and success on the uniform CPA examination

Haeyoung Shin, Michael Lacina, B. Brian Lee and Shanshan Pan

Journal of Accounting Education, 2020, vol. 50, issue C

Abstract: This study examines the effects of university affiliated CPA review courses on CPA exam passing rates, using results from the computer-based exam. We undertake a regression analysis and find that, compared to not offering an affiliated CPA exam review, accounting programs that offer a non-credit CPA review course have higher CPA exam passing rates. Relative to offering no review, providing a for-credit CPA review course is not associated with higher passing rates whereas offering it through a continuing education center has a marginal relationship with higher CPA exam passing rates. A key novelty of this study is that we examine the different types of CPA review affiliation and CPA exam performance. Further tests show that our results are robust to self-selection. The evidence can be helpful in determining whether, and in what form, accounting programs should affiliate with a CPA review course. Our evidence indicates that CPA exam preparation may be best accomplished with a complementary approach – regular coursework supplemented by coverage of a CPA exam review.

Keywords: Uniform CPA examination; CPA review course; CPA licensure (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0748575118300551
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:50:y:2020:i:c:s0748575118300551

DOI: 10.1016/j.jaccedu.2019.100642

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
Bibliographic data for series maintained by Catherine Liu ().