Bridging The CPA Exam Gap: Do Internships Matter?

American Journal of Business Education (AJBE)

View Publication Info
Field Value
Title Bridging The CPA Exam Gap: Do Internships Matter?
Creator Hairston, Stephanie
Harter, Charles
McKay, Britton
Subject CPA Exam
CPA Exam Pass Rate
Description In this paper we consider whether experience gained on the job through an internship results in knowledge that can help with passing the CPA exam. It would seem that a candidate for the CPA exam would be better prepared if they had the combination of education and practical experience. We examine the CPA exam performance of 72 graduate students that completed a public accounting internship prior to sitting for the CPA exam compared to 98 graduate students that did not complete an internship in public accounting. Our analysis indicates that on average students completing internships score higher on all parts of the CPA exam. In addition, on average, students completing internships had a higher overall pass rate for each section of the exam, with the pass rate for the Regulation (REG) section being significantly higher for students that have completed internships; we also find that on average students with internships pass 2 sections of the exam prior to graduation as compared to 1.69 for students that have not completed internships.
Publisher Clute Institute
Date 2020-01-01
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Source American Journal of Business Education (AJBE); Vol. 13 No. 1 (2020); 9-18
Language eng
Rights Copyright (c) 2020 Clute Institute

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us


Copyright © 2015-2018 Simon Fraser University Library