Abstract
Abstract Recent research in learning theories and the accounting curriculum permit the evaluation of the cognitive demands of the CPA exam. Two recent CPA exams are analyzed using the Piagetian model of cognitive levels and the results show that an overwhelming number of the questions and problems on the exam demand only a lower, concrete-operational level of reasoning as opposed to the higher, formal-operational reasoning ability. The teacher's role in the cognitive learning model is also examined and a number of recommendations are offered to instructors of CPA review/preparation courses
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