Date on Honors Thesis

Fall 12-2-2020

Major

Accounting/Financial Planning

Examining Committee Member

Dr. Leigh Johnson, Advisor

Examining Committee Member

Dr. Amanda Grossman, Committee Member

Examining Committee Member

Dr. Daniel Harris, Committee Member

Abstract/Description

This study examines whether the existence and type of an academic institution’s accreditation and Beta Alpha Psi honor society chapter affect the performance of candidates from those institutions on the Uniform CPA exam. There are three accreditations this study will examine: Association to Advance Collegiate Schools of Business (AACSB), Accreditation Council for Business Schools and Programs (ACBSP), and International Assembly for Collegiate Business Education (IACBE). This paper reviews the processes to obtain these accreditations and whether certain accreditations are associated with candidate success on the CPA exam. It also studies whether Beta Alpha Psi chapters have had an impact on candidate scores over the years; and if the type of chapter (eligible to have a chapter but does not, non-award seeking chapter, award seeking chapter) plays a significant role. Across a five-year period (2015-2019), results indicate that students from AACSB accredited institutions consistently outperform students from institutions with some other type of accreditation (ACBSP or IACBE). In 2015 and 2017, there was a significant difference between students from accredited institutions and students from academic institutions with no accreditation in which students from accredited institutions performed better. In 2016, 2018, and 2019, there were no significant differences. In addition, students from academic institutions with a Beta Alpha Psi chapter performed better across all five years than students from institutions without a Beta Alpha Psi chapter.

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