Abstract

Studying the corresponding noncurricular features in conjunction with existing curriculum elements should provide valuable information for perfecting professional programs that prepare the successful businesspeople of the future (Barilla, 2008). We employ a large sample of aggregated CPA exam passage rate data from 12 Texas public universities across a ten-year sample period to analyze CPA exam passage rates. We then investigate the interactions across sample years, number of examinees, degree types, and exam sections. Our findings provide curriculum developers and schedulers with considerable insights into the delegation of teaching responsibilities owed to examinees and employers who increasingly expect the rewards of prompt CPA certification.

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