According to the study of Melancon, Barry in “2015 Holds Great Promise for Accounting Profession”,

employers can directly impact the length of employment before taking the exam, as well as the factors
of cost and time to study. Since time and money are impediments to taking and passing the exam,
employers need to consider how they can ease both. They might find it beneficial to consider providing
them time off to study and/ or scholarships to pay for the exam and study material costs.

Melancon, Barry (2015, March/ April). "2015 Holds Great Promise for Accounting Profession."
Tennessee CPA Journal, 28-29.

https://scholar.google.com/scholar?hl=en&as_sdt=0%2C5&q=Getting+Them+There
%3A+Removing+Barriers+to+the+CPA+License&btnG=

According to Michael Cohn in Accounting Today, The AICPA has noted that “the communication from
managing partners and the senior partners In the firm is directly connected to the number of candidates
who have the ability to sit for the Exam and have the motivation to do so” (2015 October).

Cohn, Michael (2015, October 9). “Accounting Technology Changes Coming Fast in CPA
Profession.” Retrieved from . http://bit.ly/1TNPAh1

According to the study of Rosalinda E. Perez “Academic achievement and CPA licensure ,Examination
performance of the University of The Assumption graduates from 2013 to 2015”.Ascertaining that there
is a significant positive relationship between academic achievement and performance in the licensure
examination poses a challenge to the academe, particularly to the Professors, to be more objective in
assessing academic achievements, less students will be given false hopes that because they obtained
above passing grades in the undergraduate, they can successfully hurdle the licensure examination. On
one hand, because of the current trend in outcomes-based education, there are more performance-
based outputs required from students, so rubrics to objectively evaluate and assess. These outcomes
must be devised in order to come up with grades that would faithfully represent the students’
knowledge and skills.

Laguador, J. M., & Refozar, R. F. G. (2020). Five-Year Declining Performance of Private and Public
Schools in the Philippine Certified Public Accountant Licensure Examination. European Journal of
Educational Research, 9(3), 995-100

https://eric.ed.gov/?id=EJ1262429

According to the study of John D. Morgan in the relationship of CPA exam delay after graduation to
institutional CPA exam pass rates. Results show a significant negative relationship between average
“delay” before sitting for the CPA exam and average CPA exam pass rates of an Institution’s graduates.
This negative relationship predicts differences in institutional CPA exam pass rates even after eliminating
other differences such as program selectivity, program Accreditation status, 150 semester hour
requirement, and school type. Knowledge of the relationship between delay and CPA exam pass rates
has important implications for accounting
students and accounting educators alike.

Morgan, J. D. The relationship of CPA exam delay after graduation to institutional CPA exam pass rates.
https://scholar.google.com/scholar?
cluster=17684556669215136419&hl=en&as_sdt=2005&sciodt=0,5&scioq=impact++to+CPA+takers

According to the research of Camba, A. G., Miguel, K. D., Palasan, L. B., & Tolentino in the “Predictors of
passing the CPA licensure examinations in the Philippines, going to private school is better than going to
public school since private schools are more likely to better address the academic needs of their
students, finishing the course within the regular time frame is more beneficial than taking it longer
because it is important that the student is focused in his/ her studies, long study time cannot guarantee
the passing of a candidate because learning and understanding is always better than studying alone. Pre-
board exams are not a guarantee of success but can be a measure of ones preparedness for the test.

Camba, A. G., Miguel, K. D., Palasan, L. B., & Tolentino, P. H. (2015). Predictors of passing the CPA
licensure examinations in the Philippines.

https://animorepository.dlsu.edu.ph/etd_bachelors/6120