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Journal article
The CPA Examination as Outcome Assessment: The Case for Stronger Business Law in the College Curriculum
Journal of accounting, ethics & public policy, Vol.20(3), pp.421-449
04/25/2019
Abstract
The CPA Examination serves as a model assessment for outcome measurement of accounting and business skills and knowledge. The National Association of State Boards of Accountancy (NASBA) maintains candidate scores. This paper highlights recent trends in teaching and learning business law concepts along with measures of CPA exam performance results evidenced on the Regulation section.
This study found general uniformity across geographic areas and school size with exceptions for accountancy accreditation and large university flagship status. The research also found practical variation in one southeastern state for performance results obtained from those institutions requiring the sophomore legal environment course rather than the junior business course.
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Details
- Title
- The CPA Examination as Outcome Assessment
- Publication Details
- Journal of accounting, ethics & public policy, Vol.20(3), pp.421-449
- Resource Type
- Journal article
- Publisher
- The Dumont Institute for Public Policy Research
- Identifiers
- 99380523296306600
- Academic Unit
- Accounting and Finance; Lewis Bear Jr. College of Business
- Language
- English