DIFFERENCES IN THE PERFORMANCE ON THE CERTIFIED PUBLIC ACCOUNTANT EXAM OF GRADUATES FROM MINORITY AND NON-MINORITY INSTITUTIONS

Stanley Self
Ana Machuca
Robert Lockwood
Kaplan University
ABSTRACT
Prior studies have examined factors affecting candidate performance on the Uniform
Certified Public Accountant examination (UCPAE). This study examines potential differences on
the UCPAE between graduates from minority and non-minority institutions. This study also
examines differences on the UCPA among graduates from minority institutions. Minority
institutions are classified into three categories: Historically/Primarily Black colleges and
universities, Hispanic grant-supported colleges and universities, and High Hispanic enrollment
institutions. National and regional accreditations are also considered. Results found in 2011
version of the Candidate Performance on the UCPA Examination, a publication of the National
Association of State Boards of Accountancy (NASBA) were utilized.
The findings of this study revealed (1) there is a significant difference in UCPAE passing
percentage between graduates of non-minority and all minority institutions, (2) there are
significant differences in UCPAE passing percentages among the three categories of minority
institutions, (3) there are significant differences in UCPAE passing percentages among the three
categories of minority institutions that are accredited by AACSB or ACBSP, and (4) there are
significant differences in UCPAE passing percentages among the three categories of minority
institutions accredited by the different regional accrediting agencies.