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    • Both accreditation variables AACC and

    2020-07-28

    Both accreditation variables, AACC and BACC, were also significant (p < .001 and p < .01, respectively) providing support for H2 and H3. Institutional exam pass rates are significantly lower for non-AACSB accredited schools (mean = 0.441) compared to AACSB business schools (mean = 0.513) and even more dramatically when considering the AACSB accounting schools (mean = 0.595). Pair-wise comparison t-tests of mean pass rates for the three accreditation classifications were all significant (p < .001) in the predicted direction. These results support the AACSB’s claim that its accredited institutions provide a higher quality of education. While these findings are similar to prior studies, they 4 68 advance the literature by utilizing institutional performance measures for both bachelor’s degree and graduate degree pass rates. The regression also revealed a significant association between admission selectivity (SELECT) and exam pass rate (PASS%) (p < .001) providing support for H4. This result suggests that schools with higher admission standards were enrolling higher quality students, and this is reflected in the exam performance of their graduates. College entrance exam scores are relevant for initial admission decisions in that they serve as an indicator of a student’s ability to learn and their aptitude for academic success. These same qualities likely enable more selective schools to design more rigorous accounting programs that also contribute to CPA exam performance. Earlier studies examining individual candidates also found an association between college entrance exam performance and CPA exam performance (e.g. Bline et al., 2016b), however, the current study was the first to examine institutional pass rates for both bachelor’s and graduate degree CPA candidates. The regression also incorporated variables to examine the association between faculty qualities and CPA exam performance. The analysis revealed that the proportion of full-time accounting faculty with a CPA license (CPA) was significant (p < .05) providing support for H5. Besides direct experience with taking the CPA exam, faculty with a CPA license are likely to have more practical experience compared to faculty without a CPA license. This difference in experience may help faculty to direct and teach students such that the students are more successful on the CPA exam. This finding is consistent with Bline et al. (2016b) and contributes to the literature by documenting its association with programs’ overall exam pass rates. The proportion of full-time accounting faculty with a terminal degree (PHD) was not significant in the model. Therefore, H6 was not supported. While examining zone of intolerance variable was exploratory, this finding contributes to the literature as prior studies have not directly examined the relationship between faculty with terminal degrees and student performance on the CPA exam. Terminal degrees are often critical for accreditation and faculty hiring decisions.