Abstract

When the American Institute of Certified Public Accountants (AICPA) proposed that the Certified Public Accountant (CPA) exam format be changed to all objective questions, some educators feared the change would inhibit accounting education by influencing classroom testing. This paper reports the results of an investigation to determine what types of questions professors are using to examine students' achievement and in what combination. Topics covered include scheduling and length of examinations. Professors' perception of the influence of the proposed change in the CPA exam format to all objective questions is discussed.

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