... of Professional Conduct CPA exam internal training rationalization ISSUES IN ACCOUNTING EDUCATION Vol. XX, No. XX MONTH YEAR pp. 1 11 American Accounting Association DOI: 10.2308/ISSUES-2023-111 Passing the Test: Ethics and Integrity in Professional Education and Exams John D. Keyser Case Western Reserve...

...Tristan Johnson; Bradley Lang; Shawn Mauldin ABSTRACT The CPA Evolution is a joint initiative of the AICPA and NASBA to ensure the continued relevance of the CPA exam and to increase CPA licensure. Beginning in January 2024, a core plus discipline approach requires all candidates to pass three...

... on the CPA exam. We identify a downward trend in practice credential possession that is more pronounced at research-oriented institutions. We further find significant differences in experience and publication activity across levels of both institutional focus and possession of a practice credential. We also...

... specialization has a significant impact on CPA exam performance. That is, when a program has a relatively higher percentage of accounting faculty with expertise in a particular content area tested on the exam (e.g., auditing), graduates achieve higher scores on the related exam section (e.g., AUD). We also find...