Department of Accounting & Finance
Permanent URI for this collectionhttps://hdl.handle.net/11274/9565
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Browsing Department of Accounting & Finance by Author "Baker, Pamela"
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Item Causal effect of business accreditation on the CPA exam success rate(2023) Baker, Pamela; Maurer, Robert; Li, Zhen; Zou, Lin; Tengesdal, MarkWe examine the relationship between AACSB post-secondary business program accreditation and program success rate on the CPA Exam. We use panel data and a difference-in-differences quasi-experimental design to identify the causal effect of AACSB accreditation on the CPA exam success rate. In programs with intermediate to large numbers of exam candidates, we find no evidence that accreditation per se is causally related to the pass rate although a positive correlation between them is supported. In programs with small numbers of exam candidates, our results show the existence of causal effect of accreditation on the pass rate.