The Ongoing Debate of and Direction for Future Research about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants

Lawrence J. Gramling · Andrew J. Rosman

15 citations0/0 files storedIssues in Accounting Education

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Accounting Education and Careers Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

ABSTRACT: In this paper we reflect on two streams of research on CPA examination candidacy and accounting enrollments that include studies by Allen and Woodland (2006), Gramling and Rosman (2009), and Allen and Woodland (2012). In our response to the more recent Allen and Woodland (2012) article, we observe that the literature is split on causes for declines in accounting enrollments and CPA exam candidacy. The reversal of both of these declines in a relatively short period provides further evidence to question whether the 150-hour education requirement was actually the cause of decreases in accounting enrollments and CPA exam candidacy. With the adoption of 150-hour requirement in virtually all jurisdictions, we recommend that research refocus the questions to address how to structure the additional education to maximize the benefits of the increased education to the public, academe, students, and the profession. The continuing need for research into the content and the implications of the 150-hour requirement for members of the CPA profession is discussed and we call for additional research in a number of areas, including a concerted examination of the effects of changing delivery of accounting education on performance on the CPA exam and in practice.

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2000National Center for Education Statistics (NCES)2006The 150-Hour Requirement and the Number of CPA Exam Candidates, Pass Rates, and the Number Passing 2006The associations among accounting program attributes, 150-hour status, and CPA exam pass rates 2004Accounting Majors' Perceptions regarding the 150-Hour Rule 2010An Analysis of CPA Firm Recruiters’ Perceptions of Online Masters of Accounting Degrees 2009The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants 2009Responses of the American Accounting Association’s Tracking Team to the Recommendations of the Advisory Committee on the Auditing Profession 2012Response to: The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants

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