The Marketability of Options for Meeting the 150-Hour Requirement: An Empirical Analysis of Public Accounting Firm Recruiting Intentions

Issues in Accounting Education - Tập 28 Số 3 - Trang 537-553 - 2013
D. Shawn Mauldin1, Róbert Braun1, R. Charles Viosca1, Michael A. Chiasson1
1D. Shawn Mauldin is a Professor at Nicholls State University; Robert L. Braun is a Professor at Southeastern Louisiana University; R. Charles Viosca, Jr., is an Associate Professor and Michael A. Chiasson is a Professor, both at Nicholls State University.

Tóm tắt

ABSTRACT:Students are often concerned with, and advisors are often confronted with, questions about the best way to obtain the 150 hours required for CPA licensure in most states and jurisdictions. This research provides insight through an experiment in which CPAs in public accounting provide assessments about how actively their organization would recruit job candidates whose profile descriptions differ only as to how they met the 150-hour requirement. By manipulating, at seven levels, the independent variable describing the method by which a hypothetical student obtained 150 hours, the study indicates that, in general, CPAs tend to value more accounting-specific coursework leading toward a degree, preferably an advanced degree. The study also provides suggested courses of action for students who do not have the option of pursuing a graduate degree.

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Issues in Accounting Education

Tập 28 Số 3

537-553

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