 Determinants of CPA exam performanceArya Espahbodi, Linda Espahbodi, Reza Espahbodi, Rosemary Walker and G. Thomas White Journal of Accounting Education, 2023, vol. 64, issue C Abstract: Certified Public Accountant (CPA) certification is an important measure of professional achievement and a critical element to advancement in the accounting profession. The CPA exam is rigorous, with lower pass rates relative to other professional exams, and even lower pass rates for historically disadvantaged groups. Thus, a key policy question is how to improve candidates’ performance on the CPA exam. In this paper, we examine the role that environmental (community segregation, socioeconomic status, and education and income gaps) and other factors representing opportunity play in CPA exam performance. The results of univariate analysis across various demographic and opportunity factors and those of multivariate models indicate that opportunity influences exam performance of all candidates and differently so for the disadvantaged groups. Finally, we offer recommendations for programs to help meet the profession’s need for an increasing number of qualified CPAs and its diversity and inclusion goals. Keywords: CPA exam; Educational factors; Socioeconomic status; Community segregation; Opportunity (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:64:y:2023:i:c:s0748575123000313 DOI: 10.1016/j.jaccedu.2023.100859 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 |
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