An Empirical Analysis of the Relationships Between CPA Examination Candidate Attributes and Candidate Performance.
基于1977-1978年德克萨斯州280名首次参加CPA考试的考生数据，发现学业能力测试分数、会计GPA、会计学时、学校、自学时间和复习课程与成绩显著相关，而工作经验、年龄和审计课程则无显著关联。
Abstract ABSTRACT: This paper reports the results of an investigation into the relationships between certain CPA examination candidates' attributes and these subjects' performance for 280 first-time candidates writing the November 1977 and May 1978 examinations in Texas. Findings indicate that scholastic aptitude test scores, accounting GPA, accounting hours completed, school attended, hours of self-study, and completion of a CPA review course have consistently significant associations with examination performance. Attributes lacking significant associations with examination performance include candidates' work experience, age, and completion of an audit course.