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An exploratory examination of order effects on CPA exam passage timeliness

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  • Bline, Dennis
  • Perreault, Stephen
  • Zheng, Xiaochuan

Abstract

We examine whether the order in which candidates take individual sections of the CPA exam is related to their timeliness of passing all four parts. We examine performance data from 121,234 unique candidates taking the exam during the period 2005–2013 and find that, on average, candidates who took the FAR section first passed all four sections more quickly than those who took any other section first. In addition, we find that candidates who took the BEC section first took, on average, significantly longer to pass the exam than those who took any other section first. We find some evidence that suggests that these findings are attributable to the fact that candidates who take and pass FAR (BEC) first were least (most) likely to lose credit for previously passed sections due to the requirement that all four sections of the examination be passed within an 18 month window. That is, candidates who take and pass FAR (BEC) first are least (most) likely to have to retake this section compared to all other sections.

Suggested Citation

  • Bline, Dennis & Perreault, Stephen & Zheng, Xiaochuan, 2016. "An exploratory examination of order effects on CPA exam passage timeliness," Journal of Accounting Education, Elsevier, vol. 36(C), pages 65-74.
    • Handle: RePEc:eee:joaced:v:36:y:2016:i:c:p:65-74
    DOI: 10.1016/j.jaccedu.2016.05.003
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    References listed on IDEAS

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    1. Grant, C. Terry & Ciccotello, Conrad S. & Dickie, Mark, 2002. "Barriers to professional entry: how effective is the 150-hour rule?," Journal of Accounting and Public Policy, Elsevier, vol. 21(1), pages 71-93.
    2. repec:cup:judgdm:v:1:y:2006:i::p:48-63 is not listed on IDEAS
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    2. Nagle, Brian M. & Menk, K. Bryan & Rau, Stephen E., 2018. "Which accounting program characteristics contribute to CPA exam success? A study of institutional factors and graduate education," Journal of Accounting Education, Elsevier, vol. 45(C), pages 20-31.
    3. Cordis, Adriana S. & Muzatko, Steven, 2021. "Higher education spending and CPA exam performance," Journal of Accounting Education, Elsevier, vol. 55(C).
    4. Eames, Michael & Luttman, Suzanne & Parker, Susan, 2018. "Accelerated vs. traditional accounting education and CPA exam performance," Journal of Accounting Education, Elsevier, vol. 44(C), pages 1-13.
    5. Espahbodi, Arya & Espahbodi, Linda & Espahbodi, Reza & Walker, Rosemary & Thomas White, G., 2023. "Determinants of CPA exam performance," Journal of Accounting Education, Elsevier, vol. 64(C).

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