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CPA exam sitting requirements and jurisdiction choice: where do international candidates sit for the exam?

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Title: CPA exam sitting requirements and jurisdiction choice: where do international candidates sit for the exam?
Authors: Soileau, Jared S.1 (AUTHOR), Tapis, Gregory P.2 (AUTHOR), Usrey, Spencer C.3 (AUTHOR) spencer-usrey@utc.edu, Webb, Thomas Z.4 (AUTHOR)
Source: Accounting Education. Feb2025, Vol. 34 Issue 1, p87-107. 21p.
Subject Terms: *Higher education exams, *Decision making, Accounting exams, Social security, Jurisdiction
Abstract: 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. [ABSTRACT FROM AUTHOR]
Copyright of Accounting Education is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Education Research Complete
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  Data: CPA exam sitting requirements and jurisdiction choice: where do international candidates sit for the exam?
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  Data: <searchLink fieldCode="JN" term="%22Accounting+Education%22">Accounting Education</searchLink>. Feb2025, Vol. 34 Issue 1, p87-107. 21p.
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  Data: *<searchLink fieldCode="DE" term="%22Higher+education+exams%22">Higher education exams</searchLink><br />*<searchLink fieldCode="DE" term="%22Decision+making%22">Decision making</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting+exams%22">Accounting exams</searchLink><br /><searchLink fieldCode="DE" term="%22Social+security%22">Social security</searchLink><br /><searchLink fieldCode="DE" term="%22Jurisdiction%22">Jurisdiction</searchLink>
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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. [ABSTRACT FROM AUTHOR]
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  Data: <i>Copyright of Accounting Education is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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        Value: 10.1080/09639284.2023.2289444
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      – Code: eng
        Text: English
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        Type: general
      – SubjectFull: Decision making
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      – SubjectFull: Accounting exams
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              Text: Feb2025
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