Do Accounting Faculty Characteristics Impact CPA Exam Performance? An Investigation of Nearly 700,000 Examinations

2015 ◽  
Vol 31 (3) ◽  
pp. 291-300 ◽  
Author(s):  
Dennis M. Bline ◽  
Stephen Perreault ◽  
Xiaochuan Zheng
Keyword(s):  
Exam Performance ◽  
Faculty Research ◽  
Pass Rates ◽  
Accounting Faculty ◽  
Research And Teaching ◽  
Faculty Characteristics ◽  
Cpa Exam ◽  
Faculty Research Productivity ◽  
And Performance ◽  
First Time

ABSTRACT While many colleges and universities publicize CPA examination pass rates as evidence of having a high-quality accounting program, some have questioned whether program-specific characteristics are legitimate predictors of examination success. To examine this issue, we empirically investigate the link between accounting faculty characteristics and performance on the CPA examination. We examine the results from nearly 700,000 first-time exam sittings taken during the period 2005–2013 and find that faculty research and teaching specialization has a significant impact on CPA exam performance. That is, when a program has a relatively higher percentage of accounting faculty with expertise in a particular content area tested on the exam (e.g., auditing), graduates achieve higher scores on the related exam section (e.g., AUD). We also find that faculty research productivity and CPA certification status are positively related to candidate exam performance. We believe these results contribute to the existing literature on the determinants of CPA exam success and also provide important insights to those responsible for accounting faculty staffing and development.

The 150-Hour Requirement and the Number of CPA Exam Candidates, Pass Rates, and the Number Passing

2006 ◽  
Vol 21 (3) ◽  
pp. 173-193 ◽  
Author(s):  
Arthur Allen ◽  
Angela M. Woodland
Keyword(s):  
Audit Quality ◽  
Opportunity Costs ◽  
Pass Rates ◽  
Barriers To Entry ◽  
Large Drop ◽  
Public Accounting ◽  
Accounting Firms ◽  
Cpa Exam ◽  
Additional Education ◽  
First Time

This study examines the association of the 150-hour education requirement with the number of CPA exam candidates, pass rates, and the number passing. Proponents of the 150-hour requirement argue that additional education produces higher quality students who are better prepared for the CPA exam and accounting careers. Opponents argue it imposes opportunity costs on students and costly barriers to entry into public accounting. On average we find a large drop (36 percent) in the number of candidates in each state taking each exam, a small increase in pass rates for first-time candidates only (3 percent), and a large drop (31.5 percent) in the number passing the CPA exam after the 150-hour requirement. Our results may be useful to accounting educators evaluating the success of their 150-hour programs, state boards considering revisions of their 150-hour requirements, and public accounting firms setting strategies to achieve audit quality.

scholarly journals Multiple Choice Examinations: Their Predictive Value in the Preliminary Test and the Membership Examination

1978 ◽  
Vol 2 (06) ◽  
pp. 101-103 ◽  
Author(s):  
Christine Hassall ◽  
W. H. Trethowan
Keyword(s):  
Predictive Value ◽  
Multiple Choice ◽  
Preliminary Test ◽  
Pass Rates ◽  
Multiple Choice Questionnaire ◽  
And Performance ◽  
First Time ◽  
The Relationship

Earlier analyses (Hassall and Trethowan, 1974, 1976) have examined the pass rates in the Preliminary Test and Membership Examinations in relation to the characteristics of the candidates and after separating those sitting for the first time and those re-sitting. This paper explores the relationship between performance in the Multiple Choice Questionnaire (MCQ) and performance in the examination as a whole, though without distinguishing between candidates making first and those making later attempts.

Are Accountants Made or Born? An Analysis of Self-Selection into the Accounting Major and Performance in Accounting Courses and on the CPA Exam

2016 ◽  
Vol 32 (3) ◽  
pp. 33-50 ◽  
Author(s):  
Allen D. Blay ◽  
M. G. Fennema
Keyword(s):  
College Education ◽  
Data Availability ◽  
Accounting Students ◽  
Managerial Accounting ◽  
High Performing ◽  
Accounting Courses ◽  
Cpa Exam ◽  
And Performance ◽  
First Time ◽  
Accounting Major

ABSTRACT This study examines whether college students self-select into the accounting major based on accounting decision-making ability that they bring with them to their first accounting course and whether such ability is associated with performance in accounting coursework and on the CPA Examination. We analyzed the performance on three financial and managerial accounting-related tasks of 1,110 students prior to taking a principles of financial accounting course for the first time. We found that students who intend to be accounting majors performed no better on these tasks than other first-time accounting students. However, we found a strong correlation between performance on these tasks and ultimate performance in accounting courses and on the CPA Examination after controlling for measures of intelligence, academic performance, task effort, and demographic factors. Thus, we conclude that high-performing accounting majors start their college education with a greater ability to perform at least some accounting-related tasks, but that those students do not self-select into the accounting major based on these abilities. In a follow-up study upon completion of their accounting degree, we found that students with lower incoming ability to complete these tasks were not able to catch up with their higher-ability accounting major peers. In addition, they did not improve performance on the accounting-related tasks any more than a lower-ability non-accounting major despite having earned an accounting degree. Data Availability: Data are available from the authors upon request.

scholarly journals Differential attainment in the MRCPsych according to ethnicity and place of qualification between 2013 and 2018: a UK cohort study

2020 ◽  
pp. postgradmedj-2020-137913
Author(s):  
Paul A Tiffin ◽  
Lewis W Paton
Keyword(s):  
Critical Appraisal ◽  
Future Research ◽  
Factual Knowledge ◽  
Clinical Knowledge ◽  
Pass Rates ◽  
Potential Bias ◽  
And Performance ◽  
Using Data ◽  
The Uk ◽  
First Time

Purpose of the studyTo explore if differential pass rates exist in the clinical component of the UK postgraduate clinical psychiatry exam, the Clinical Assessment of Skills and Competencies (CASC), according to ethnicity and place of qualification (UK vs EEA vs overseas graduates).Study designObservational study using data from the UK Medical Education Database for 2140 doctors sitting the CASC for the first time between 2013 and 2018.ResultsAfter controlling for age, sex, time of sitting and performance in the written components of the MRCPsych, differences in CASC pass rates persisted between UK graduates self-identifying as Black and Minority Ethnicity (BME) and non-BME (OR for passing 0.36, 95% CI 0.23 to 0.56, p<0.001). Both EEA (OR 0.25, 0.15 to 0.40, p<0.001) and overseas graduates (OR 0.07, 0.05 to 0.11, p<0.001) were less likely to pass the CASC at first attempt, even after controlling for the influence of educational and background variables. These groups, on average, had lower scores on written exams with substantial content relating to procedural skills (eg, critical appraisal) rather than pure recall of factual knowledge.ConclusionsSubstantial differences exist in clinical examination performance between UK BME and non-BME candidates, as well as between UK and non-UK graduates. These differences are not explained by differing levels of clinical knowledge. In the interests of equality, this situation requires further investigation and remediation. Future research should focus on understanding how potential bias may be acting within different stages of recruitment, training and assessment within psychiatry.

“Little Trio” for clarinet, bassoon and piano

2018 ◽  
pp. 75-79
Author(s):  
N. Yakovchuk
Keyword(s):  
Chamber Music ◽  
Instrumental Music ◽  
Instrumental Ensemble ◽  
Interesting Phenomenon ◽  
Theoretical Understanding ◽  
Classical Traditions ◽  
And Performance ◽  
Instrumental Ensembles ◽  
Written Compositions ◽  
First Time

The chamber-instrumental ensemble music in the Ukrainian musical culture of the last third of the 20th and the beginning of the 21st centuries occupies one of the leading places and is characterized by powerful processes in its development. Such circumstances caused the Ukrainian musicologist interests to the problems of chamber-instrumental music creativity and performance. There are appeared researches in the field of theory, history and performance problems covering the most important questions like chamber music definitions, specific genre issues, the growing function of piano in the Ukrainian chamber music, the increasing questions of technique and timbre importance of modern instrumental ensembles. In the significant multifaceted creative work of contemporary Ukrainian composer, Oleksandr Yakovchuk, the genre of chamber instrumental ensemble music represents a complex and interesting phenomenon. Original and skillfully written compositions reflect artistic world of the composer of postmodern time and gained recognition in music life of Ukraine and beyond. These works are highly appreciated in performing practice of our days. The purpose of the article is to analyze the work — “Little Trio” for clarinet, bassoon and piano (1980), which has the signs of neoclassical tendency in the composer’s style. The methodological basis of this research is a comprehensive approach in theoretical understanding of the subject of research (the methods of textology, source study as well as the method of interviewing the author were used). The scientific novelty of this article is in the priority of its main provisions, since the “Little Trio” entered the scientific circulation for the first time. The three-movement “Little Trio” (1980) is notable for the light feeling of timbre colours and the shape clarity. The Ist movement — Allegretto giocoso — is written in a sonata form following all classical traditions. Quite interesting are the two monologues of clarinet and bassoon from the IInd movement, they represent very modern line in Ukrainian chamber music — the possibility of sincere confession which comes through the solo cadence. In the IIIrd movement, the composer took advantage from the folk Ukrainian dance “hopak” using the rhythm of it and creating dance character of the Final.

An Analysis of Professional Competence Indicator Possession among U.S. Accounting Faculty

2016 ◽  
Vol 32 (2) ◽  
pp. 17-38 ◽  
Author(s):  
Kenneth J. Smith ◽  
David J. Emerson
Keyword(s):  
Student Performance ◽  
Professional Competence ◽  
Academic Research ◽  
Practical Experience ◽  
Accounting Faculty ◽  
Accounting Practice ◽  
Cpa Exam ◽  
Primary Focus ◽  
New Generation

ABSTRACT Recently there has been much discourse regarding the existence, extent, causes, and consequences of a purported divide between accounting practice and academia. The crux of this issue relates to the charge that many new-generation faculty have a primary focus on academic research, but lack significant practical experience or certification, and the related claim that students may lack the requisite skills upon graduation. This study addresses these concerns by examining the incidence and trend in the possession of practice credentials, experience, and other activities among accounting faculty who graduated between 1994 and 2013. We evaluate how differences in institutional focus, possession of a practice credential, and proportion of credentialed faculty manifest in research propensities, current business experience, and student performance on the CPA exam. We identify a downward trend in practice credential possession that is more pronounced at research-oriented institutions. We further find significant differences in experience and publication activity across levels of both institutional focus and possession of a practice credential. We also find that students from research-oriented universities, schools with separate AACSB accounting accreditation, and those with a higher percentage credentialed faculty perform better on the CPA exam. Other results and the role of adjunct faculty in bridging this alleged divide are also examined.

Type A behavior and faculty research productivity: What are the mechanisms?

1984 ◽  
Vol 34 (3) ◽  
pp. 402-418 ◽  
Author(s):  
M.Susan Taylor ◽  
Edwin A. Locke ◽  
Cynthia Lee ◽  
Marilyn E. Gist
Keyword(s):  
Research Productivity ◽  
Type A ◽  
Type A Behavior ◽  
Faculty Research ◽  
Faculty Research Productivity

Association between Participation in an Intensive Longitudinal Assessment Program and Performance on a Cognitive Examination in the Maintenance of Certification in Anesthesiology Program®

2016 ◽  
Vol 125 (5) ◽  
pp. 1046-1055 ◽  
Author(s):  
Huaping Sun ◽  
Yan Zhou ◽  
Deborah J. Culley ◽  
Cynthia A. Lien ◽  
Ann E. Harman ◽  
...  
Keyword(s):  
North Carolina ◽  
Learning Resources ◽  
Longitudinal Assessment ◽  
Immediate Feedback ◽  
High Stakes ◽  
Web Based ◽  
Maintenance Of Certification ◽  
Improved Performance ◽  
And Performance ◽  
First Time

Abstract Background As part of the Maintenance of Certification in Anesthesiology Program® (MOCA®), the American Board of Anesthesiology (Raleigh, North Carolina) developed the MOCA Minute program, a web-based intensive longitudinal assessment involving weekly questions with immediate feedback and links to learning resources. This observational study tested the hypothesis that individuals who participate in the MOCA Minute program perform better on the MOCA Cognitive Examination (CE) compared with those who do not participate. Methods Two separate cohorts of individuals eligible for July 2014 and January 2015 CEs were invited to participate in this pilot. The CE scores for each cohort were compared between those who did and did not participate, controlling for the factors known to affect performance. For the first cohort, examination performances for topics covered and not covered by the MOCA Minute were analyzed separately. Results Six hundred sixteen diplomates in July 2014 and 684 diplomates in January 2015 took the CE for the first time. In multiple regression analysis, those actively participating scored 9.9 points (95% CI, 0.8 to 18.9) and 9.3 points (95% CI, 2.3 to 16.3) higher when compared with those not enrolled, respectively. Compared to the group that did not enroll in MOCA Minute, those who enrolled but did not actively participate demonstrated no improvement in scores. MOCA Minute participation was associated with improvement in both questions covering topics included the MOCA Minute and questions not covering these topics. Conclusions This analysis provides evidence that voluntary active participation in a program featuring frequent knowledge assessments accompanied by targeted learning resources is associated with improved performance on a high-stakes CE.

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