Causal Effect of Business Accreditation on the CPA Exam Success Rate

Authors

  • Pamela Smith Baker
  • Zhen Li Texas Woman's University
  • Lin Zou
  • Mark Tengesdal Texas Woman's University

Abstract

We examine the relationship between AACSB post-secondary business program accreditation and program success rate on the CPA Exam. We use panel data and a difference-in-differences quasi-experimental design to identify the causal effect of AACSB accreditation on the CPA exam success rate. Although we find a positive correlation between AACSB accreditation and exam pass rates, we find no evidence that accreditation per se is causally related to the pass rate in programs with intermediate to large numbers of exam candidates.

Author Biography

  • Pamela Smith Baker

    Pamela Baker, PhD, CPA is an Assistant Professor of Accounting with ten years of experience in public accounting and five years of experience teaching at the university level. Dr. Baker's PhD is in Accounting with a minor in the psychology of learning.

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Published

2025-03-20

Issue

Vol. 33 (2023): The Accounting Educators' Journal

Section

Articles

License

The copyright for articles in this journal are retained by the aithor(s), with first publication rights granted to the journal. By virtue of their appearance in this open access journal, articles are free to use with proper attribution in educational and other non-commerical settings.

How to Cite

Causal Effect of Business Accreditation on the CPA Exam Success Rate. (2025). The Accounting Educators’ Journal, 33. https://www.aejournal.com/ojs/index.php/aej/article/view/858