Arya Espahbodi , Hassanali Espahbodi , Linda Espahbodi , Reza Espahbodi , Rosemary Walker , G. Thomas White
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Abstract
In this paper, we examine the role that opportunity, epitomized by the level of inequality a candidate faces (e.g., socioeconomic status and segregation) and the quality of the university the candidate attends (e.g., selectivity and type of accreditation), play in Certified Public Accountant (CPA) exam performance. The CPA exam is rigorous and its passage is a requirement for CPA licensure and for advancement in the accounting profession and in business. As such, the CPA constituents are interested in finding ways to improve candidates’ performance on the exam. The results of univariate analysis of CPA exam performance across various demographic and opportunity factors and those of multivariate models indicate that opportunity factors affect exam performance of all candidates and differentially so for the disadvantaged groups.
期刊介绍：
The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.
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