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An Empirical Analysis of the Relationships Between CPA Examination Candidate Attributes and Candidate Performance.

W. Marcus Dunn; Thomas W. Hall

Associate Professors of Accounting, University of Texas, Arlington. 1

The Accounting Review 1984

Abstract ABSTRACT: This paper reports the results of an investigation into the relationships between certain CPA examination candidates' attributes and these subjects' performance for 280 first-time candidates writing the November 1977 and May 1978 examinations in Texas. Findings indicate that scholastic aptitude test scores, accounting GPA, accounting hours completed, school attended, hours of self-study, and completion of a CPA review course have consistently significant associations with examination performance. Attributes lacking significant associations with examination performance include candidates' work experience, age, and completion of an audit course.

DOI
10.2308/tar-4484191
Volume
59 (4)
Pages
674-689
Language
en
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