The CPA Examination as Outcome Assessment: The Case for Stronger Business Law in the Accounting Curriculum
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Authors
Dustin Micah Grant
Lawrence Menter
Gregory Kordecki
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Journal Article, Academic Journal
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Abstract
The CPA Examination serves as a model assessment for outcome measurement of accounting and business skills and knowledge. The National Association of State Boards of Accountancy (NASBA) maintains candidate scores. This paper highlights recent trends in teaching and learning business law concepts along with measures of CPA exam performance results evidenced on the Regulation section. <br><br>This study found general uniformity across geographic areas and school size with exceptions for accountancy accreditation and large university flagship status. The research also found practical variation in one southeastern state for performance results obtained from those institutions requiring the sophomore legal environment course rather than the junior business course.