314
Views
11
CrossRef citations to date
0
Altmetric
MAIN PAPERS

The 150 Credit-hour Requirement and CPA Examination Pass Rates—A Four Year Study

&
Pages 97-108 | Received 01 Dec 2010, Accepted 01 Aug 2011, Published online: 25 Oct 2011

References

  • Allen , A. and Woodland , A. M. 2006 . The 150-hour requirement and the number of CPA candidates, pass rates, and the number passing . Issues in Accounting Education , 21 ( 3 ) : 173 – 193 .
  • Boone , J. , Legoria , J. , Seifert , D. and Stammerjohan , W. 2006 . The association among accounting program attributes, 150-hour status, and CPA exam pass rates . Journal of Accounting Education , 24 ( 4 ) : 202 – 215 .
  • Boone , J. and Coe , T. 2002 . The 150-hour requirement and changes in the supply of accounting undergraduates: evidence from a quasi-experiment . Issues in Accounting Education , 17 ( 3 ) : 253 – 268 .
  • Carpenter , C. and Stephenson , F. 2006 . The 150-hour rule as a barrier to entering public accountancy . Journal of Labor Research , 27 ( 1 ) : 115 – 126 .
  • Carpenter , C. and Hock , C. 2008 . The 150-hour requirement's effect on the CPA exam: candidate performance in Florida, New York, and Texas . The CPA Journal , 78 ( 6 ) : 62 – 64 .
  • Cook , T. and Campbell , D. 1979 . Quasi-Experimentations: Design and Analysis Issues for Field Settings , Boston : Houghton Mifflin Company .
  • Cumming , J. and Rankin , L. 1999 . 150 hours: a look back . Journal of Accountancy , 187 ( 4 ) : 53 – 58 .
  • Dresnack , W. H. and Streiter , J. C. 2006 . The 150-hour requirement: perceived impact on quality and image of the profession . The CPA Journal , 76 ( 6 ) : 66 – 69 .
  • Dunn , K. A. and Hooks , K. 2009 . Cost of an accounting education, economic returns, and preparation to enter the program . Issues in Accounting Education , 24 ( 4 ) : 433 – 464 .
  • Gamling , L. and Rosman , J. 2009 . The ongoing debate about the impact of the 150-hour education requirement on the supply of certified public accountants . Issues in Accounting Education , 24 ( 4 ) : 465 – 479 .
  • Grant , T. , Ciccotello , C. and Dickie , M. 2002 . Barriers to professional entry: how effective is the 150-hour rule? . Journal of Accounting and Public Policy , 21 ( 1 ) : 71 – 93 .
  • Kocakulah , M. , Austill , A. D. and Long , B. 2008 . The business law education of accounting students in the USA: the accounting chairperson's perspective . Accounting Education: an international journal , 17 ( 1 ) : 17 – 36 .
  • Miller , P. B. 2003 . The five-year program debate continues: an updated analysis for the supply of and demand for master's degree in accounting . Issues in Accounting Education , 18 ( 2 ) : 211 – 220 .
  • McGee , R. and Preobragenskaya , G. 2009 . “ International accounting certification in the CIS, eastern and central Europe ” . In Accounting Reform in Transition and Developing Economies , Edited by: McGee , R. 369 – 389 . Dordrecht : Springer .
  • National Association of the State Boards of Accountancy . 2005 . Candidate Performance on the Uniform CPA Examination—2005 Edition , Nashville , TN : NASBA .
  • National Association of the State Boards of Accountancy . 2006 . Candidate Performance on the Uniform CPA Examination—2006 Edition , Nashville , TN : NASBA .
  • National Association of the State Boards of Accountancy . 2007 . Candidate Performance on the Uniform CPA Examination—2007 Edition , Nashville , TN : NASBA .
  • National Association of the State Boards of Accountancy . 2008 . Candidate Performance on the Uniform CPA Examination—2008 Edition , Nashville , TN : NASBA .
  • Novin , A. M. and Tucker , J. M. 1993 . The composition of 150-hour accounting: programs the public accountant's point of view . Issues in Accounting Education , 8 ( 2 ) : 273 – 291 .
  • Preobragenskaya , G. and McGee , R. 2004 . “ International accounting and finance certification in the Russian Federation ” . Available at http://ssrn.com/abstract=538772 (accessed June 2011)
  • Raghunandan , K. , Read , W. and Brown , C. D. 2003 . The 150-hour rule: does it improve CPA exam performance? . Managerial Auditing Journal , 18 ( 1/2 ) : 31 – 38 .
  • Shadish , W. , Cook , T. and Campbell , D. 2002 . Experimental and Quasi-experimental Designs for Generalized Casual Inference , Belmont : Wadsworth Publishing .
  • Taylor , V. and Rudnick , M. 2005 . Accounting education: designing a curriculum for the 21st century . The Journal of American Academy of Business , 6 ( 2 ) : 321 – 323 .
  • Wyhe , G. 2007 . A history of U.S. higher education in accounting, part II: reforming accounting within the academy . Issues in Accounting Education , 22 ( 3 ) : 481 – 501 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.