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The Most Effective Study Methods for High-Stakes Tests: The CPA Exam
(East Carolina University, 2019-12-11)
The Certified Public Accountant (CPA) exam is a high-stakes certification test that many accountants take. According to American Institute of Certified Public Accountants, it has a pass rate of 50%, lower than many other ...
The Objectivity of Accountants' Judgments: A Replication and Extension
(East Carolina University, 2016-05-02)
This study examines accountants’ objectivity in estimating the value of an account. Its purpose is to determine whether professional objectivity, in generating a fair and unbiased accounting estimate, will be influenced ...
PREPARING THE FUTURE ACCOUNTING PROFESSIONAL FOR A RAPIDLY CHANGING WORLD
(East Carolina University, 2019-05-14)
Whether a CPA is working in public accounting or industry, one thing is clear: they must prepare for a changing environment. Disruptive technologies (such as artificial intelligence, data analytics, robotics process ...