THE CPA EXAMINATION AS OUTCOME ASSESSMENT: THE CASE FOR STRONGER BUSINESS LAW IN THE COLLEGE CURRICULUM

Authors

  • Dustin M. Grant University of West Florida
  • Lawrence K. Menter Clayton State University
  • Gregory S. Kordecki Clayton State University

DOI:

https://doi.org/10.60154/jaepp.2019.v20n3p421

Keywords:

CPA exam, business law, accounting major, outcome assessment, ethics, accreditation, legal environment

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.
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.

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Published

2023-04-25

How to Cite

Grant, D. M., Menter, L. K., & Kordecki, G. S. (2023). THE CPA EXAMINATION AS OUTCOME ASSESSMENT: THE CASE FOR STRONGER BUSINESS LAW IN THE COLLEGE CURRICULUM. Journal of Accounting, Ethics & Public Policy, JAEPP, 20(3), 421. https://doi.org/10.60154/jaepp.2019.v20n3p421

Issue

Vol. 20 No. 3 (2019): Journal of Accounting, Ethics & Public Policy, JAEPP

Section

Articles

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