This paper examines the development of education and experience requirements for CPAs. Relying on the past work of Siegel and Rigsby (1989) and others, we frame the current state of CPA education in the context of changes over the past century plus. Beginning with the first passage of CPA...

Purpose –The purpose of this study is to consider the effect of an internship experience on tax accountants’ professional performance. Design/methodology/approach – It uses survival analysis, a dynamic methodology that allows for more precise modeling than static traditional methods used...

The paper investigates the association between internship experience and performance of tax professionals as measured by promotion velocity and turnover rate. Participants are regional CPA firms located in the southeastern and mid-south regions of the United States. The research applies a...

Purpose – The purpose of this study is to consider the effect of an internship experience on tax accountants’ professional performance. Design/methodology/approach – It uses survival analysis, a dynamic methodology that allows for more precise modeling than static traditional methods used...

This paper applies the same methodology applied by Essayyad et al. (2009) to the construction of an alternative Euro dollar index. Specifically, it employs multivariate statistical tests to identify weights based on 12 economic and financial factors that are deemed theoretically more relevant in...

This paper investigates whether financial and socio-economic factors affect student performance of charter vs. public schools. Based on data from Texas, this research employs a multiple regression model to find whether charter school students outperform public school students. The policy...