ABSTRACT With the growth of online education, many students enrolled in traditional accounting programs are taking a portion of their coursework online. Accounting students, educators, and administrators in traditional programs want to select a mix of coursework that avoids sending a negative signal to recruiters and harming job prospects. Given that accounting is a specialized profession, the signal may vary with the type of coursework (accounting, non-accounting business, non-business) taken online. First, we use a sample of 546 U.S. Certified Public Accountants (CPAs) to determine the portion of coursework taken online needed to make a difference in evaluations of job candidates. Then, using an additional sample of 286 U.S. CPAs, we test whether the type of coursework taken online makes a difference in the evaluation of a job candidate. Taking accounting courses online tends to adversely affect evaluations while taking non-accounting business courses or non-business courses online does not.
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