Performance on the 2011 Certified Public Accountant （CPA） Examination for Large, Middle, and Small Historically Black Colleges and Universities （HBCUs）  

作　　者：Forrest Thompson 

机构地区：[1]Albany State University, Albany, USA

出　　处：《Journal of Modern Accounting and Auditing》2013年第12期1555-1563,共9页现代会计与审计（英文版）

摘　　要：There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.

关 键 词：historically black colleges and universities （HBCUs） certified public accountant （CPA） exam testingevents pass rates 

分 类 号：F233[经济管理—会计学] G640[经济管理—国民经济]