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Tytuł pozycji:

Bridging the CPA Exam Gap: Do Internships Matter?

Tytuł:
Bridging the CPA Exam Gap: Do Internships Matter?
Autorzy:
Hairston, Stephanie
Harter, Charles
McKay, Britton
Temat:
Accounting
Professional Education
Internship Programs
Tests
Graduate Students
Scores
Comparative Analysis
Learning Experience
Knowledge Level
Licensing Examinations (Professions)
Financial Audits
Gender Differences
Undergraduate Students
Outcomes of Education
Język:
English
Źródło:
American Journal of Business Education. 2020 13(1):9-18.
Dostępność:
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: ; Web site: http://www.cluteinstitute.com
Recenzowane naukowo:
Y
Page Count:
10
Data publikacji:
2020
Typ dokumentu:
Journal Articles
Reports - Evaluative
Education Level:
Higher Education
Postsecondary Education
ISSN:
1942-2504
Abstractor:
As Provided
Data wpisu:
2020
Numer akcesji:
EJ1250685
Czasopismo naukowe
In this paper we consider whether experience gained on the job through an internship results in knowledge that can help with passing the CPA exam. It would seem that a candidate for the CPA exam would be better prepared if they had the combination of education and practical experience. We examine the CPA exam performance of 72 graduate students that completed a public accounting internship prior to sitting for the CPA exam compared to 98 graduate students that did not complete an internship in public accounting. Our analysis indicates that on average students completing internships score higher on all parts of the CPA exam. In addition, on average, students completing internships had a higher overall pass rate for each section of the exam, with the pass rate for the Regulation (REG) section being significantly higher for students that have completed internships; we also find that on average students with internships pass 2 sections of the exam prior to graduation as compared to 1.69 for students that have not completed internships.

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