Comparison of AACSB Accounting Accredited and AACSB Business Accredited Institutions Using the CPA Examination as a Post Curriculum Assessment
AACSB International is a leading accrediting organization for business schools that also provides separate accreditation for accounting programs. Using CPA Examination results from 2011 and 2012 as a post curriculum assessment, this study examined whether students who attended academic institutions that have separately AACSB accredited accounting programs performed better on the CPA Examination than students who attended AACSB accredited business schools that do not have separate accounting accreditation. Results indicate that CPA Exam candidates who have degrees from schools with separately AACSB accredited accounting programs achieve higher overall pass rates and higher average exam scores than CPA Exam candidates from AACSB accredited business schools that do not have separate accounting accreditation.