Covid-19 Pandemic’s Impact on CPA Examination Test Taking and Pass Rates of Hispanic Serving Institution Graduates

Bibliographic Data

ID12774353
AuthorsKendra Huff (Texas A&M University – Kingsville), Thomas M Krueger (0000-0002-9975-4587, Texas A&M University – Kingsville, corresponding author), Genevieve Scalan (Texas A&M University – Kingsville)
Year2024
Volume24
Issue1
Pages23-39
Publication date2024-07-25
Open AccessYes
TypeARTICLE
VenueJournal of Hispanic Higher Education (JOURNAL)
Journal identifiersISSN: 1538-1927 • E-ISSN: 1552-5716
PublisherSAGE Publishing (PUBLISHER • US)
DOI10.1177/15381927241260803
OpenAlexW4400984549
LanguageEN
References cited17

The COVID-19 pandemic has amplified concerns regarding the lagging proportion of Hispanic Certified Public Accountants (CPAs). This report contrasts the CPA exam success of candidates from the regional branches of one large university system’s Hispanic-serving institutions (HSIs) and non-Hispanic-serving institutions. Examination statistics during the first 27 months of the pandemic are compared to the prior 5 years. We find a statistically significant negative impact on candidates from HSIs, which will likely lead to continued underrepresentation of Hispanics within the accounting profession

2019-20 coronavirus outbreak · Certification · Coronavirus disease 2019 (COVID-19 · Family medicine · Higher education · Lagging · Medical education · Outbreak · Pandemic · Political science · Public institution · Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2 · Test (biology · Accounting Education and Careers · Auditing, Earnings Management, Governance · Gender, Labor, and Family Dynamics · Law · Medicine · Psychology · Internal Medicine · Virology

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