{"title":"Higher education spending and CPA exam performance","authors":"Adriana S. Cordis , Steven Muzatko","doi":"10.1016/j.jaccedu.2021.100727","DOIUrl":null,"url":null,"abstract":"<div><p>We examine the relationship between state and local spending per capita on higher education and the performance of Certified Public Accountant (CPA) examination candidates. State and local governments play an important role in providing access to higher education at public colleges and universities. Because these government bodies face difficult choices in addressing many competing needs, there is substantial variability in the level of spending on higher education per capita across states. This state-level variation presumably leads to differences in the quality of education. We find evidence to support this view. Specifically, we find that the level of spending on higher education per capita has a positive marginal effect on the CPA exam pass rates for public universities. In contrast, the level of spending on higher education per capita has no effect on the CPA exam pass rates for private universities.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100727","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575121000142","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 0
Abstract
We examine the relationship between state and local spending per capita on higher education and the performance of Certified Public Accountant (CPA) examination candidates. State and local governments play an important role in providing access to higher education at public colleges and universities. Because these government bodies face difficult choices in addressing many competing needs, there is substantial variability in the level of spending on higher education per capita across states. This state-level variation presumably leads to differences in the quality of education. We find evidence to support this view. Specifically, we find that the level of spending on higher education per capita has a positive marginal effect on the CPA exam pass rates for public universities. In contrast, the level of spending on higher education per capita has no effect on the CPA exam pass rates for private universities.
期刊介绍：
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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