CPA Examination Performance of Candidates from the Western Region of the AAA

• In Event: Reception with ELS Posters
  In Poster Session: Research Poster Session I and Friday Reception

Abstract

CPA Examination Performance of Candidates from the Western Region of the AAA
Abstract
This study examines the three latest annual reports of CPA examination candidate performance issued by the National Association of State Boards of Accountancy (NASBA) for the years 2009-2011. Specifically, the data from the three reports pertaining to the performance of candidates from the Western Region is examined. The larger, more well-known schools dominate in terms of the number of sections passed, as would be expected. However, the study shows that a percentage passing rate per institution is more indicative of candidate preparation and success than merely relying on the total number of sections passed by candidates from each institution. Passing rates of lesser-known institutions are shown as being among the top 20 institutions in the region. The same is true of an analysis by average score. By analyzing data according to percentage passing rates and average scores verses total number of sections passed, the success rate of a wider range of institutions becomes apparent.

Authors

• Gordon Heslop, Texas A&M University–Commerce

• Virginia Fullwood, Texas A&M University–Commerce

• Byungil Kim, Texas A&M University–Commerce