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CPA Exam Sitting Requirements and Jurisdiction Choice: Where Do International Candidates Sit for the Exam?

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Τίτλος: CPA Exam Sitting Requirements and Jurisdiction Choice: Where Do International Candidates Sit for the Exam?
Γλώσσα: English
Συγγραφείς: Jared S. Soileau, Gregory P. Tapis, Spencer C. Usrey (ORCID 0000-0001-6841-3782), Thomas Z. Webb
Πηγή: Accounting Education. 2025 34(1):87-107.
Διαθεσιμότητα: Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
Peer Reviewed: Y
Page Count: 21
Ημερομηνία έκδοσης: 2025
Τύπος εγγράφου: Journal Articles
Reports - Research
Education Level: Higher Education
Postsecondary Education
Descriptors: Accounting, Foreign Students, Licensing Examinations (Professions), Certification, Testing, Comparative Testing, Academic Standards, Degree Requirements, Testing Programs, State Licensing Boards, Achievement Rating, Site Selection
DOI: 10.1080/09639284.2023.2289444
ISSN: 0963-9284
1468-4489
Περίληψη: While the CPA exam is uniform for all jurisdictions, individual jurisdictions are allowed to set the requirements to sit for the exam. These requirements vary by jurisdiction, with some being more restrictive than others. We analyze the decision process of international candidates to proxy for candidates that can choose jurisdictions with less restrictive requirements. Using CPA exam data, we find that international candidates choose to sit in jurisdictions without citizenship or Social Security requirements and in jurisdictions that only require 120 credit hours to sit. However, we find that international candidate performance is higher in jurisdictions that require 150 credit hours to sit. Our results suggest there are tradeoffs between providing easier access to the CPA exam and using higher education levels to encourage greater mastery of tested topics.
Abstractor: As Provided
Entry Date: 2025
Αριθμός Καταχώρησης: EJ1467414
Βάση Δεδομένων: ERIC
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  Data: Routledge. Available from: Taylor & Francis, Ltd. 530 Walnut Street Suite 850, Philadelphia, PA 19106. Tel: 800-354-1420; Tel: 215-625-8900; Fax: 215-207-0050; Web site: http://www.tandf.co.uk/journals
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  Data: While the CPA exam is uniform for all jurisdictions, individual jurisdictions are allowed to set the requirements to sit for the exam. These requirements vary by jurisdiction, with some being more restrictive than others. We analyze the decision process of international candidates to proxy for candidates that can choose jurisdictions with less restrictive requirements. Using CPA exam data, we find that international candidates choose to sit in jurisdictions without citizenship or Social Security requirements and in jurisdictions that only require 120 credit hours to sit. However, we find that international candidate performance is higher in jurisdictions that require 150 credit hours to sit. Our results suggest there are tradeoffs between providing easier access to the CPA exam and using higher education levels to encourage greater mastery of tested topics.
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      – SubjectFull: Site Selection
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