Voices

Montana State University professors receive NASBA grant for CPA Exam pass-rate research

Nathan Jeppson and Mary Burns, accounting faculty at Montana State University's Jake Jabs College of Business and Entrepreneurship, have received a $6,500 grant from the National Association of State Boards of Accountancy (NASBA) to further their research related to pass rates for individuals taking the CPA Exam, MSU.edu reports.

[IMGCAP(1)] Jeppson and Burns received the research grant from NASBA, who awards a maximum of three research grants per year to advance educational issues affecting CPAs and the public accounting profession.

Their project, titled, “Are Being Selective and Being Attuned to Top Quality Students All That Matter? The Impact on CPA Exam Performance by Student Characteristics, Accounting Program Quality, and Delays in Test Taking,” will use NASBA's funds to study how student characteristics, accounting program quality and delays in taking the exam affect CPA pass rates.

The two will specifically examine pass rates from 2004 to the present in order to see what effect the digital CPA Exam has had on its test-takers.

“We are pleased that this grant through NASBA recognizes the quality research and collaborative efforts of the business faculty at MSU,” Jeppson told MSU's News Service.

Jeppson also added that his and Burns' research builds upon additional research the MSU business faculty are conducting related to the Major Field Achievement Test in Business – a standardized test that compares senior business students’ scores to those of others across the nation – as well as a 150 semester hour educational requirement that must be met in order to be licensed as a new CPA in many states and jurisdictions. 

Jeppson and Burns will have one year to complete their research and could be asked to present their findings to NASBA’s Board of Directors or at its national meeting. 

[IMGCAP(2)]

For more on MSU and Jeppson & Burns’ grant, head to the University's site here.

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