The Accounting Review Vol. 59 No. 4 1984
An Empirical Analysis of the Relationships Between CPA Examination Candidate Attributes and Candidate Performance.
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
- Issue
- 4
- Pages
- 674-689
- Language
- en
- Sources
- openalex crossref