Honors College Senior Thesis Presentations
What Impacts CPA Performance
Academic Level at Time of Presentation
Senior
Major
Accounting
List all Project Mentors & Advisor(s)
Amanda Grossman, PhD
Presentation Format
Oral Presentation
Abstract/Description
Students who graduate with an accounting degree often take the Certified Public Accountant (CPA) exam in order to increase their earning potential and gain prestige within the accounting profession. The Regulation (REG) section of this exam exemplifies a student's knowledge in the United States’ tax filing system and makes up a quarter of the total exam. Accounting students often participate in Volunteer Income Tax Assistance (VITA) programs as an outlet for preparing for the REG section of the CPA exam. These VITA programs are often offered through the accounting departments of universities. This research aims to identify if there is a connection between universities that offer a VITA program and their respective students' success on the REG section of the CPA exam. This was done using a combination of public data consisting of different universities’ first-time pass rates on the REG section and a survey that was distributed to professors regarding their accounting and VITA programs. The results of this research can be used to communicate to universities what level of significance VITA programs have on their accounting students’ future success.
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Honors College Senior Thesis Presentations
What Impacts CPA Performance
Students who graduate with an accounting degree often take the Certified Public Accountant (CPA) exam in order to increase their earning potential and gain prestige within the accounting profession. The Regulation (REG) section of this exam exemplifies a student's knowledge in the United States’ tax filing system and makes up a quarter of the total exam. Accounting students often participate in Volunteer Income Tax Assistance (VITA) programs as an outlet for preparing for the REG section of the CPA exam. These VITA programs are often offered through the accounting departments of universities. This research aims to identify if there is a connection between universities that offer a VITA program and their respective students' success on the REG section of the CPA exam. This was done using a combination of public data consisting of different universities’ first-time pass rates on the REG section and a survey that was distributed to professors regarding their accounting and VITA programs. The results of this research can be used to communicate to universities what level of significance VITA programs have on their accounting students’ future success.