An Evaluation of AICPA Tests for Predicting the Performance of Accounting Majors.
评估了AICPA一级成就测试和 aptitude 测试在预测会计专业高年级课程表现中的边际贡献，发现这些测试分数并未显著提升基于低年级成绩的预测模型。
Abstract ABSTRACT: This paper examines the marginal contribution of scores on the AICPA level I achievement test and aptitude test for predicting the performance of students in upper division courses. Three performance measures were studied: grades in all upper division courses, grades In upper division accounting courses, and a binary variable reflecting whether a student made a C or below on an upper division accounting course. Results for each of these measures indicated that the AICPA scores did not improve significantly the predictive ability of models that included lower division grades. Several limitations of the study are described.