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CPAs are compared across AACSB and non-AACSB college backgrounds using a t-test, then further tested through regression analysis. Initial findings show AACSB-affiliated CPAs, on average, passed the CPA exam in fewer attempts, achieved higher SAT scores, and were more likely to hold master’s degrees. Regression results indicate fewer attempts are driven by AACSB accreditation status, GPA, and a classroom CPA exam review program.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/aacsb-accreditation-and-success-on-the-uniform-cpa-exam-study-of-180-practicing-cpas/199223/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/aacsb-accreditation-and-success-on-the-uniform-cpa-exam-study-of-180-practicing-cpas/199223.png","ImageObject",300,407,{"name":92,"@type":93},"Lute","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-25","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What question does the study aim to answer about AACSB accreditation?","Question",{"text":112,"@type":113},"It investigates whether AACSB accreditation provides a substantial benefit by improving accounting training, reflected in CPA exam performance, rather than differences being explained by other factors.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How were CPAs selected and grouped for analysis?",{"text":117,"@type":113},"The study analyzes 180 practicing CPAs from several southern and midwestern states, dividing them into those from AACSB and non-AACSB colleges before statistical testing.",{"name":119,"@type":110,"acceptedAnswer":120},"Which factors were found to be significant predictors of fewer CPA exam attempts?",{"text":121,"@type":113},"Regression analysis found AACSB accreditation, GPA, and participation in a classroom CPA exam review program to be significant in producing fewer attempts to pass the CPA exam.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},199223,1788505245,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":44,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":143,"preview_page_count":4},137454149569,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Journal of Applied Business and Economics  \nAACSB Accreditation and Success on the Uniform CPA Exam  \nCurtis Howell  \nGeorgia Southwestern State University  \nBrian Heshizer  \nGeorgia Southwestern State University  \nIf colleges are to exert considerable effort to meet AACSB standards, then these colleges should expect to receive some benefit from such effort. One such benefit would be better-trained students. This paper is based on a study of 180 practicing CPAs from several southern and midwestern states. When the subjects were divided into those from AACSB and those from nonAACSB colleges and a t-test was performed, three factors were found to be significant. CPAs from AACSB colleges, on average, passed the CPA exam in .56 fewer attempts, had a 48-point higher SAT score, and were more likely to possess a master’s degree. However, when a regression analysis was conducted, AACSB accreditation, GPA, and a classroom CPA exam review program were found to be significant in producing fewer attempts to pass the CPA exam. These results indicate that various factors have some influence on the number of attempts to pass the CPA exam, but AACSB accreditation status may have a substantial influence in reducing the number of attempts to pass the CPA exam.  \nINTRODUCTION  \nAACSB (Association to Advance Collegiate Schools of Business) accreditation standards are fairly rigorous and are difficult for colleges to meet. If a college is to exert considerable effort to meet such standards, then the college should expect to receive some benefit from such effort. One such benefit would be better-trained students. If CPAs from AACSB accredited colleges passed the CPA exam in fewer attempts than CPAs from non-AACSB colleges, this may indicate a substantial benefit from AACSB accreditation. Of course, others factor such as SAT score, GPA, age, highest degree held, years since passing, and classroom or self-study CPA exam review course must be taken into account as factors that contribute to success on the CPA examination.  \nHardin and Stocks (1995) surveyed persons who recruit entry-level accountants for CPA firms and corporations. The study found that graduates from AACSB accredited colleges were evaluated more positively than graduates from non-AACSB accredited colleges. Unfortunately, there was no attempt by this study to discover why potential employers considered AACSB  \naccreditation as a positive factor in their hiring decisions. It appears that employers perceived colleges with AACSB accreditation as ensuring “better accounting training” than non-AACSB accredited colleges, but is this truly the case? This study endeavors to answer this question.  \nMarts, Baker, and Garris (1988) preformed a study in which they used data gathered by the National Association of State Boards of Accountancy (NASBA) for the uniform CPA exam for 1985 and 1986. This study found the first-time passing rates for candidates at AACSB accredited colleges to be significantly higher than non-AACSB colleges. Also, this study compared colleges with “general” AACSB accreditation to colleges that also have their accounting programs separately accredited by the AACSB. The study found no significant difference in first-time passing rates between colleges with “general accreditation” and colleges that have their accounting programs separately AACSB accredited (Marts, Baker, and Garris, 1988) .  \nUnfortunately, Marts, Baker, and Garris made no attempt to determine why AACSB colleges had higher passing rates than non-AACSB accredited colleges. AACSB colleges may simply attract better students than non-AACSB colleges. AACSB accreditation may not have a significant influence on passing rates between AACSB colleges and non-AACSB colleges when one considers that colleges with the separate and higher AACSB accounting accreditation (AACSB, 1986) were found not to be significantly higher in their first time CPA passing rates than colleges with the “general” AACSB accreditation (Marts, Bake","cbCaiu3QHGtjgKUu","https://ap.wps.com/l/cbCaiu3QHGtjgKUu","pdf",285812,"English","# INTRODUCTION\n## Study background and rationale\n## Related literature on hiring and passing rates\n## Exam format changes and study purpose","[{\"question\":\"What question does the study aim to answer about AACSB accreditation?\",\"answer\":\"It investigates whether AACSB accreditation provides a substantial benefit by improving accounting training, reflected in CPA exam performance, rather than differences being explained by other factors.\"},{\"question\":\"How were CPAs selected and grouped for analysis?\",\"answer\":\"The study analyzes 180 practicing CPAs from several southern and midwestern states, dividing them into those from AACSB and non-AACSB colleges before statistical testing.\"},{\"question\":\"Which factors were found to be significant predictors of fewer CPA exam attempts?\",\"answer\":\"Regression analysis found AACSB accreditation, GPA, and participation in a classroom CPA exam review program to be significant in producing fewer attempts to pass the CPA exam.\"}]","AACSB Accreditation and Success on the Uniform CPA Exam - Study of 180 Practicing CPAs | PDF",23]