ERIC Number: EJ1449725
Record Type: Journal
Publication Date: 2025-Jan
Pages: 17
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-1538-1927
EISSN: EISSN-1552-5716
COVID-19 Pandemic's Impact on CPA Examination Test Taking and Pass Rates of Hispanic Serving Institution Graduates
Kendra Huff; Thomas M. Krueger; Genevieve Scalan
Journal of Hispanic Higher Education, v24 n1 p23-39 2025
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.
Descriptors: COVID-19, Pandemics, Influences, Accounting, Licensing Examinations (Professions), Testing, Hispanic American Students, Minority Serving Institutions, College Graduates, Multicampus Colleges, Disproportionate Representation, Alumni, Performance, Racial Differences, Success
SAGE Publications. 2455 Teller Road, Thousand Oaks, CA 91320. Tel: 800-818-7243; Tel: 805-499-9774; Fax: 800-583-2665; e-mail: journals@sagepub.com; Web site: https://bibliotheek.ehb.be:2993
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Texas
Grant or Contract Numbers: N/A