The Relationship between Professional Exam Performance and Certain Demographic Characteristics of Jordanian Certified Public Accountants Candidates

M. Momany
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Abstract

This study aims to measure the effects of certain demographic factors that may determine the likelihood of passing the Jordanian Certified Public Accountants exam. The researcher used Logistic Binary Regression Analysis to examine the relationship between the result of the exam (pass or fail) as the dependent variable and certain demographic attributes as the independent variables which encompasses: experience, university performance designation, Universities, and area of specialization. Results of the study revealed that university performance, area of specialization, Jordanian and other universities graduates, are significant variables that increase the likelihood of passing the unified JCPA exam.
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约旦注册会计师考生专业考试成绩与某些人口统计学特征的关系
本研究旨在衡量某些人口因素的影响,这些因素可能决定通过约旦注册会计师考试的可能性。研究人员使用Logistic二元回归分析来检验考试成绩(及格或不及格)作为因变量和某些人口统计属性作为自变量之间的关系,这些属性包括:经验,大学绩效指定,大学和专业领域。研究结果表明,大学成绩、专业领域、约旦和其他大学毕业生是增加通过JCPA统一考试可能性的重要变量。
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