DONE

The study of Barry M. (2015) shows that 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.

Citation NEED BAGUHIN (APA)

Barry, M. (2015, March/ April). 2015 Holds Great Promise for Accounting Profession.
Tennessee CPA Journal, 28-29. Retrieved from https://bit.ly/39AieWv

DONE

According to Cohn M. (2015), AICPA has noted that “the communication from managing partners and
the senior partner 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, M. (2015, October 10). Changes coming fast in CPA profession. Accounting Today. Retrieved May
2022, from http://bit.ly/1TNPAh1

DONE

According to the study Perez R. E (2015) “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.
Perez, R. E. (2015). Academic achievement and CPA licensure examination performance of the University
of the Assumption graduates from 2013 to 2015. Retrieved from
https://rpo.ua.edu.ph/wp-content/uploads/2020/07/2-Academic-achievement.pdf
DONE

According to the study of Morgan J. D (2015) 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. (2015). The relationship of cpa exam delay after graduation to institutional CPA exam pass
rates. Retrieved from https://bit.ly/3wzviTD

DONE

According to the research of Camba, A. G., et.al (2015) states that 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