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For-Profit Higher Education and CPA Exam Success Rates: Comparing For-Profit Institutions with Public (State) Institutions and Private Not-For-Profit Institutions of Higher Education
Advances in Business Research
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| Title |
For-Profit Higher Education and CPA Exam Success Rates: Comparing For-Profit Institutions with Public (State) Institutions and Private Not-For-Profit Institutions of Higher Education
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| Creator |
Morgan, John; Winona State University
Ihrke, Frederic; Winona State University |
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| Subject |
Business; Accounting;
CPA exam; |
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| Description |
Public perceptions about the quality of business education received at commercial (for-profit) universities, relative to the quality of business education received at publicly supported state universities and private not-for-profit universities are mixed and somewhat controversial (Verschoor, 2011). Relatively little information exists concerning the quality of education received with a bachelor’s degree from a commercial university (U. S. Government Accountability Office, 2011). This research compares average CPA exam pass rates of graduates from three types of higher education institutions: for-profit universities, state sponsored public universities, and private not-for profit universities. Comparing average CPA exam pass rates of graduates of each type of university is one means to assess the quality of accounting education provided by each type of university. Our findings indicate the average CPA exam pass rates of candidates completing their accounting educations at commercial for-profit universities are strikingly lower than those of candidates completing their accounting educations at either publicly supported state schools or at private not-for-profit universities. In addition we find that a much lower fraction of graduates from commercial universities sit for the CPA exam compared to publicly supported state universities and private not-for-profit universities. Together these empirical data suggest if passing the CPA exam is a goal, then the educational path of commercial for-profit accounting education may not be optimal.
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| Publisher |
Tarleton State University and the University of Arkansas - Fort Smith
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| Contributor |
—
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| Date |
2013-12-05
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Articles Quantitative/Archival; |
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| Format |
application/pdf
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| Identifier |
http://journals.sfu.ca/abr/index.php/abr/article/view/104
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| Source |
Advances in Business Research; Vol 4, No 1 (2013); 77-86
2641-5208 2153-6511 |
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| Language |
eng
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| Relation |
http://journals.sfu.ca/abr/index.php/abr/article/view/104/78
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| Rights |
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
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