Do Accounting Professor Teaching Ratings Reflect Student Learning?

Abstract

This current study provides evidence relating to the question of whether accounting professor teaching ratings in undergraduate classes are related to student learning or if they are just a reflection of the degree of easiness or difficulty of the class and the professors that are being rated. The relationship between average accounting faculty ratings for eight AACSB accredited business schools from RateMyProfessors.com (RMP) and the subsequent average success rate for students from those schools who take and pass the CPA exam on their first attempt are examined. Empirical results indicate that there is a significant positive relationship between students passing the CPA exam and RMP teaching ratings reflecting professor Quality and a significant negative relationship between students passing the CPA exam and RMP ratings reflecting the degree of Easiness for those classes and professors being rated. Additional empirical evidence of the complex relationships between teaching ratings and the personal characteristic of accounting professors who teach either classes for accounting majors or non-majors is also discussed.