Factors Distinguishing Exceptional Performance on the Uniform CPA Exam

The Uniform Certified Public Accounting (CPA) exam has been used to define what an accounting professional should know before beginning practice. This study examined the factors associated with passing all parts of the CPA exam on the first attempt. Results of a discriminant analysis, for which we u...

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Veröffentlicht in:	Journal of education for business 1993-08, Vol.68 (6), p.334-337
Hauptverfasser:	Ashbaugh, Donald L., Thompson, A. Frank
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountants Accounting Certified Public Accountants Class Rank Class Size Grades (Scholastic) Higher Education Predictor Variables Scores Social research Tests
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description	The Uniform Certified Public Accounting (CPA) exam has been used to define what an accounting professional should know before beginning practice. This study examined the factors associated with passing all parts of the CPA exam on the first attempt. Results of a discriminant analysis, for which we used a cross-validation hold-out sample methodology, indicate three variables (i.e., CPA review course grade, high school class rank, high school class size) contribute to the discriminatory power of the discriminant function. Interpretations, implications, and directions for future research are discussed.
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subjects	Accountants Accounting Certified Public Accountants Class Rank Class Size Grades (Scholastic) Higher Education Predictor Variables Scores Social research Tests
title	Factors Distinguishing Exceptional Performance on the Uniform CPA Exam
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