Raghunandan, K.; Read, William J.; Brown, Clifford D. - In: Managerial Auditing Journal 18 (2003) 1, pp. 31-38
education requirement to qualify to take the CPA examination. This educational requirement is generally believed to impose … association exists between the number of semester hours of education and performance on the CPA exam. After controlling for SAT … first‐time candidates, on a national basis, having a minimum of 150‐semester hours of education performed better on the CPA …