JOURNAL OF HIGHER EDUCATION THEORY AND PRACTICE
Does Timing Impact Candidate Success on the CPA Exam?
Author(s): Randall B. Bunker, Corey S. Cagle
Citation: Randall B. Bunker, Corey S. Cagle, (2020) "Does Timing Impact Candidate Success on the CPA Exam?," Journal of Higher Education Theory and Practice, Vol. 20, ss. 7, pp. 149-154
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The CPA license is generally agreed to be a primary factor for a successful career in public accounting. Accounting educators are constantly looking for methods to increase their students’ success rates on the CPA Exam. The current study examined whether first-time candidates taking the CPA Exam within one year of graduation from college achieved comparable results as with first-time candidates taking the CPA Exam more than one year after graduation. Results show that first-time CPA Exam candidates who took the CPA Exam within one year of graduation achieved higher overall pass rates and higher average exam scores than first-time CPA Exam candidates who took the exam more than one year after graduation.