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| 2012 cpa board exam results: Wiley CPA Exam Review 2012 O. Ray Whittington, Patrick R. Delaney, 2011-11-18 Everything today's CPA candidates need to pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam—proven for over thirty years Timely—up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in auditing and attestation; business environment and concepts; financial accounting and reporting; and regulation Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2012 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work. |
| 2012 cpa board exam results: Wiley CPA Exam Review Focus Notes 2012 Wiley, 2011-12-02 The one-stop resource reinforcing concepts for the new computerized CPA Exam in an easy-to-read-and-carry spinal bound format Wiley CPA Exam Review Focus Notes: Auditing and Attestation, 2012 reinforces key concepts for the new computerized CPA Exam in an easy-to-read-and-carry spinal bound format. It provides a review of all the basic skills and concepts tested on the CPA exam, teaching important strategies to take the exam faster and more accurately. Includes tips on identifying and interpreting annual reports, stock reports, and other published material to help with the research requirements of the new case study simulations Offers a handy, easy-to-carry, spiral bound reference manual Provides a simplified and focused approach to solve exam questions and reinforce material being studied Includes acronyms and mnemonics to help candidates learn and remember a variety of rules and checklists Covering auditing procedures, auditing standards generally accepted in the United States, and other standards related to attest engagements, Wiley CPA Exam Review Focus Notes: Auditing and Attestation, 2012 is designed to provide pertinent knowledge in formats that are easy to understand and remember. |
| 2012 cpa board exam results: Wiley CPA Exam Review 2013 O. Ray Whittington, 2012-11-29 Everything today's CPA candidates need to pass the CPA Exam Published annually, this Financial Accounting and Reporting volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in financial accounting and reporting. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam—proven for over thirty years Timely—up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in financial accounting and reporting Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2013 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work. |
| 2012 cpa board exam results: Advances in Accounting Education Thomas G. Calderon, 2022-12-12 This 26th volume of Advances in Accounting Education features 14 peer-reviewed papers surrounding four themes: capacity building and governance; curriculum and pedagogical innovations; educational tax cases and tax literacy; information technology and the curriculum. |
| 2012 cpa board exam results: Wiley CPA Examination Review, Outlines and Study Guides Patrick R. Delaney, O. Ray Whittington, 2012-06-19 Reviews each section of the CPA examination through study guides, outlines, and examples; and provides sample multiple-choice questions and simulations with detailed answers for practice. |
| 2012 cpa board exam results: Accountants' Handbook, Financial Accounting and General Topics D. R. Carmichael, Lynford Graham, 2012-06-05 This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS. |
| 2012 cpa board exam results: A Gathering of Thieves A. L. Provost, 2012-07-31 Book Summary The Great Depression (1929-1942) brought unbearable hardships to millions of Americans from all walks of life. A job, food and a place to rest at night were difficult to come by. Having an even tougher time were thousands of unfortunate German immigrants, who came to America hoping to escape the debilitating economic conditions that existed in Europe, only to discover that their misery had followed them across the wide Atlantic. Many honest Germans discovered that they were forced to resort to lives of crime in order to survive. This is the tragic tale of four of these immigrants. |
| 2012 cpa board exam results: Setting Performance Standards Gregory J. Cizek, 2012-03-22 Setting standards of performance is a ubiquitous task in education licensure, certification, and credentialling. It is found in elementary schooling, the professions, commercial applications, and governmental and private organizations. It is one of the most complex, controversial, and vexing issues facing specialists and policy makers today. This second edition solidifies Setting Performance Standards as the only book providing a comprehensive profile of both the issues and the how-to methods that define this thorny field. Four chapters have been removed; 11 chapters have been added; 2 chapters have major revisions; and all chapters have been updated. Comprehensive – Part I provides a conceptual overview of standard setting and its overarching issues; Part II provides practical (how-to) information on the newest standard setting methods; Part III provides information and advice on persistent and potential challenges in standard setting. Practical – Part II (the heart of the book) reviews 16 of the newest standard setting methods, far more than any other book. Expertise – Most of the well-known authors from the 1st edition return, with authors of equal stature contributing new chapters. |
| 2012 cpa board exam results: How To Pass The CPA Exam Stephanie Ng, 2013-06-26 A CPA exam guide written specifically for international students The US CPA qualification exam is the most popular professional accounting qualification not just in the United States, but around the world as well. As international testing centers open across the globe, increasing numbers of non-American students are taking the exam, but lack a study resource written specifically for them. Author Stephanie Ng passed the exam in less than a year and operates a popular exam test-prep website at IPassTheCPAExam.com. In How to Pass the CPA Exam, Ng explains her techniques and study tactics specifically for students outside the United States. A comprehensive and practical study guide for CPA exam students outside the United States Written by the operator of a highly popular test-prep website for international students Includes practical and effective test-prep resources Packed with smart advice presented from an international perspective, How to Pass the CPA Exam is a must for international students preparing for the test. |
| 2012 cpa board exam results: Wiley CPAexcel Exam Review January 2016 Course Outlines Wiley, 2015-11-30 The Wiley CPAexcel Course Outlines are updated bi-annually, map perfectly to the Wiley CPAexcel Courseware outline and structure, and feature Bite-Sized Lessons. Provided in printed format for all four sections of the CPA Exam; the AUD section includes 1 volume. Each course outline is a series of Bite-Sized Lessons. Each lesson usually consists of 3 to 10 pages of study material. The content of each course outline is identical to our courseware at the date of printing. Separate course outlines(s) for each exam section covering the complete scope of the AICPA content specification. Course outlines map perfectly to our courseware outline and structure. No cross-referencing is required. At the front of each course outline is advice from the author concerning the emphasis of the questions on the CPA Exam, as a guide to students completing their studies. |
| 2012 cpa board exam results: Research on Professional Responsibility and Ethics in Accounting Cynthia Jeffrey, 2016-11-07 Volume 20 of Research on Professional Responsibility and Ethics in Accounting brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. |
| 2012 cpa board exam results: Research on Professional Responsibility and Ethics in Accounting C. Richard Baker, 2020-10-16 This is a continuing of a long series focusing on professional responsibility and ethics in accounting. |
| 2012 cpa board exam results: UCLA Pacific Basin Law Journal , 2012 |
| 2012 cpa board exam results: How to Design and Evaluate Research in Education Jack R. Fraenkel, Norman E. Wallen, 2005-04 How to Design and Evaluate Research in Education provides a comprehensive introduction to educational research. Step-by-step analysis of real research studies provides students with practical examples of how to prepare their work and read that of others. End-of-chapter problem sheets, comprehensive coverage of data analysis, and information on how to prepare research proposals and reports make it appropriate both for courses that focus on doing research and for those that stress how to read and understand research. |
| 2012 cpa board exam results: Preparing Assignments Open University Course Team, 2007-06-01 Writing good assignments may not come naturally to some of us but you will find useful guidance and tips within this booklet. It also contains advice and tips to help you improve your assignments. |
| 2012 cpa board exam results: Statistics Alive! Wendy J. Steinberg, 2010-07-21 Based on years of first-hand teaching experience, Wendy J. Steinberg has created Statistics Alive!, the most user-friendly statistics text for students in the social and behavioral sciences, now in its Second Edition. This textbook includes topics such as frequency distributions, hypothesis formation, and inferential statistics and bivariate regression. Effect size and power, often shortchanged in other textbooks, each get substantive treatment. Students are well prepared for a next course in statistics. Key Features Modular treatment allows students to master prescribed chunks of information. Strong pedagogy throughout includes learning objectives, key terms, and Check Yourself! questions. New to the Second Edition Twice as many chapter exercises. Final module on multiple regression and the General Linear Model. SPSS point-and-click instructions and screen shots of the output for all in-text examples. Descriptive dispersion solutions shown using both N and n-1 denominators, to accommodate any instructor's preference. A more comprehensive Student Study Guide and Instructor Resource Guide. |
| 2012 cpa board exam results: Anti-Neutrophil Cytoplasmic Antibody (ANCA) Associated Vasculitis Renato Alberto Sinico, Loïc Guillevin, 2019-09-13 This volume, written by well-known experts in the field, covers all aspects of Anti-Neutrophil Cytoplasmic Antibody (ANCA) Associated Vasculitis (AAV). The expression refers to a group of diseases, characterized by destruction and inflammation of small vessels. The clinical signs vary and affect several organs, such as the kidney, lung, skin, nervous system and others. The opening chapters give some historical hints, explain the genetic basis of the disease and provide insights into the pathogenesis derived from recent experimental studies and guides the reader through classification and nomenclature. A large part of the book is then devoted to a detailed description of the specific related diseases and their clinical presentations, the disease course, and potential complications. The advice regarding treatment is based on the best currently available evidence in this constantly evolving area. The book is part of Springer’s series Rare Diseases of the Immune System, which presents recently acquired knowledge on pathogenesis, diagnosis, and therapy with the aim of promoting a more holistic approach to these conditions. AAVs are systemic autoimmune diseases of unknown cause that affect small (to medium) sized blood vessels. They include granulomatosis with polyangiitis (formerly Wegener's granulomatosis), microscopic polyangiitis, and eosinophilic granulomatosis with polyangiitis (formerly Churg–Strauss syndrome). This volume will be an invaluable source of up-to-date information for all practitioners involved in the care of patients with these diseases. |
| 2012 cpa board exam results: Model Rules of Professional Conduct American Bar Association. House of Delegates, Center for Professional Responsibility (American Bar Association), 2007 The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts. |
| 2012 cpa board exam results: Practical Research Paul D. Leedy, Jeanne Ellis Ormrod, 2013 Written in uncommonly engaging and elegant prose, this text guides the reader, step-by-step, from the selection of a problem, through the process of conducting authentic research, to the preparation of a completed report, with practical suggestions based on a solid theoretical framework and sound pedagogy. Suitable as the core text in any introductory research course or even for self-instruction, this text will show students two things: 1) that quality research demands planning and design; and, 2) how their own research projects can be executed effectively and professionally--Publishers Description. |
| 2012 cpa board exam results: Impact of Globalisation on Accountancy Education Gert H. Karreman, 2002 Development of accountancy education - Classification of accountancy education - Research questions and method - Global country studies - Characteristics of accountancy education - Differences in accountancy education. |
| 2012 cpa board exam results: Business Analysis and Valuation Sue Joy Wright, Michael Bradbury, Philip Lee, Krishna G. Palepu, Paul M. Healy, 2014 Business Analysis and Valuation has been developed specifically for students undertaking accounting Valuation subjects. With a significant number of case studies exploring various issues in this field, including a running chapter example, it offers a practical and in-depth approach. This second edition of the Palepu text has been revitalised with all new Australian content in parts 1-3, making this edition predominantly local, while still retaining a selection of the much admired and rigorous Harvard case studies in part 4. Retaining the same author team, this new edition presents the field of valuation accounting in the Australian context in a clear, logical and thorough manner. |
| 2012 cpa board exam results: What the Best College Teachers Do Ken Bain, 2011-09-01 What makes a great teacher great? Which professors do students remember long after graduation? This book, based on a 15-year study of nearly 100 college teachers, offers answers for all educators. Bain provides humorous and touching examples of ingenuity and compassion, of students’ discoveries of new ideas and the depth of their own potential. |
| 2012 cpa board exam results: PEFA, Public Financial Management, and Good Governance Jens Kromann Kristensen, Martin Bowen, Cathal Long, Shakira Mustapha, Urška Zrinski, 2019-11-24 This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average. |
| 2012 cpa board exam results: The Oklahoma Bar Journal , 1998 |
| 2012 cpa board exam results: Ultrasound Elastography Monica Lupsor-Platon, 2020-03-04 Elastography, the science of creating noninvasive images of mechanical characteristics of tissues, has been rapidly evolving in recent years. The advantage of this technique resides in the ability to rapidly detect and quantify the changes in the stiffness of soft tissues resulting from specific pathological or physiological processes. Ultrasound elastography is nowadays applied especially on the liver and breast, but the technique has been increasingly used for other tissues including the thyroid, lymph nodes, spleen, pancreas, gastrointestinal tract, kidney, prostate, and the musculoskeletal and vascular systems. This book presents some of the applications of strain and shear-wave ultrasound elastography in hepatic, pancreatic, breast, and musculoskeletal conditions. |
| 2012 cpa board exam results: Systematic Reviews in the Social Sciences Mark Petticrew, Helen Roberts, 2008-04-15 Such diverse thinkers as Lao-Tze, Confucius, and U.S. Defense Secretary Donald Rumsfeld have all pointed out that we need to be able to tell the difference between real and assumed knowledge. The systematic review is a scientific tool that can help with this difficult task. It can help, for example, with appraising, summarising, and communicating the results and implications of otherwise unmanageable quantities of data. This book, written by two highly-respected social scientists, provides an overview of systematic literature review methods: Outlining the rationale and methods of systematic reviews; Giving worked examples from social science and other fields; Applying the practice to all social science disciplines; It requires no previous knowledge, but takes the reader through the process stage by stage; Drawing on examples from such diverse fields as psychology, criminology, education, transport, social welfare, public health, and housing and urban policy, among others. Including detailed sections on assessing the quality of both quantitative, and qualitative research; searching for evidence in the social sciences; meta-analytic and other methods of evidence synthesis; publication bias; heterogeneity; and approaches to dissemination. |
| 2012 cpa board exam results: ELEMENTS OF PRACTICAL AERODYNAMICS BRADLEY. JONES, 2018 |
| 2012 cpa board exam results: Principles of Financial Accounting Christine Jonick, 2018-09-30 The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Financial Accounting. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick's years of teaching and commitment to effective pedagogy. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development |
| 2012 cpa board exam results: Engineering a Safer World Nancy Leveson, 2011 Engineering has experienced a technological revolution, but the basic engineering techniques applied in safety and reliability engineering, created in a simpler, analog world, have changed very little over the years. In this groundbreaking book, Nancy Leveson proposes a new approach to safety -- more suited to today's complex, sociotechnical, software-intensive world -- based on modern systems thinking and systems theory. Revisiting and updating ideas pioneered by 1950s aerospace engineers in their System Safety concept, and testing her new model extensively on real-world examples, Leveson has created a new approach to safety that is more effective, less expensive, and easier to use than current techniques. Arguing that traditional models of causality are inadequate, Leveson presents a new, extended model of causation (Systems-Theoretic Accident Model and Processes, or STAMP), then then shows how the new model can be used to create techniques for system safety engineering, including accident analysis, hazard analysis, system design, safety in operations, and management of safety-critical systems. She applies the new techniques to real-world events including the friendly-fire loss of a U.S. Blackhawk helicopter in the first Gulf War; the Vioxx recall; the U.S. Navy SUBSAFE program; and the bacterial contamination of a public water supply in a Canadian town. Leveson's approach is relevant even beyond safety engineering, offering techniques for reengineering any large sociotechnical system to improve safety and manage risk. |
| 2012 cpa board exam results: Fundamentals of Project Management James P. Lewis, 2002 Updated concepts and tools to set up project plans, schedule work, monitor progress-and consistently achieve desired project results.In today's time-based and cost-conscious global business environment, tight project deadlines and stringent expectations are the norm. This classic book provides businesspeople with an excellent introduction to project management, supplying sound, basic information (along with updated tools and techniques) to understand and master the complexities and nuances of project management. Clear and down-to-earth, this step-by-step guide explains how to effectively spearhead every stage of a project-from developing the goals and objectives to managing the project team-and make project management work in any company. This updated second edition includes: * New material on the Project Management Body of Knowledge (PMBOK) * Do's and don'ts of implementing scheduling software* Coverage of the PMP certification offered by the Project Management Institute* Updated information on developing problem statements and mission statements* Techniques for implementing today's project management technologies in any organization-in any industry. |
| 2012 cpa board exam results: Management Accounting Anthony A. Atkinson, 2007 AUDIENCE: For upper level undergraduate and MBA Management Accounting courses. APPROACH: Atkinson is a managerially-oriented book that focuses on both quantitative and qualitative aspects of classical and contemporary managerial accounting. COMPETITORS: Garrison, MH; |
| 2012 cpa board exam results: The Eastern Underwriter , 1951 |
| 2012 cpa board exam results: Doing Research in Education Ioanna Palaiologou, David Needham, Trevor Male, 2015-11-04 This book will help you to plan, design and conduct quality research within the specific context of education and educational studies. An impressive cast of contributors discuss the reality of conducting research in different educational settings and provide practical advice for both undergraduate and postgraduate students and early career researchers doing research in education. The book discusses key philosophical issues such as understanding research paradigms, ethics and selecting appropriate methodologies but remains grounded in the practical experience of the researcher. It has comprehensive coverage of the whole research process from start to finish, is easy to navigate and helps develop key skills such as: Time management Creating good research questions and hypotheses Constructing the literature review Structuring a project Writing a proposal Managing data Analysing data Writing for specific audiences Packed full of learning features and showcasing a wide range of voices and opinions this book is an ideal guide for anyone conducting research in education or educational studies. |
| 2012 cpa board exam results: Applied Multivariate Statistical Analysis Richard Arnold Johnson, Dean W. Wichern, 2013-07-24 This market leader offers a readable introduction to the statistical analysis of multivariate observations. Gives readers the knowledge necessary to make proper interpretations and select appropriate techniques for analyzing multivariate data. Starts with a formulation of the population models, delineates the corresponding sample results, and liberally illustrates everything with examples. Offers an abundance of examples and exercises based on real data. Appropriate for experimental scientists in a variety of disciplines. |
| 2012 cpa board exam results: Probability and Statistics for Engineering and the Sciences + Enhanced Webassign Access , 2017 |
| 2012 cpa board exam results: Accounting Principles Roger H. Hermanson, James D. Edwards, Michael W. Maher, 2011 Accounting Principles: A Business Perspective uses annual reports of real companies to illustrate many of the accounting concepts in use in business today. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills. |
| 2012 cpa board exam results: Fundamentals of Financial Accounting Fred Phillips, Robert Libby, Patricia A. Libby, 2011-01 |
| 2012 cpa board exam results: Journal of Finance and Accountancy - Volume 26 Jan Duggar Coeditor, Joseph Reid Coeditor, 2020-05-17 The Journal of Finance and Accountancy (JFA) publishes original, unpublished studies related to financial and accounting topics in business and education. Studies reflecting issues and solutions to concerns like budgeting, taxation, methods, investments, regulatory procedures, and business financial analysis based on actual performance are appropriate topics. All manuscripts submitted to JFA for publication consideration are double-blind peer reviewed. This journal has an acceptance rate of less than 35%. |
| 2012 cpa board exam results: AICPA Professional Standards: Accounting American Institute of Certified Public Accountants, 1974 |
| 2012 cpa board exam results: An Assessment of the Factors Affecting the CPA Licensure Passing Rate Shirlene P. Bayona, 2012 The study establishes the relationship between the CPA licensure passing rate and the following variables: (a)CHED classification of the educational institution, whether private sectarian (PS) or private non-sectarian (PN), (b)CHED granted autonomous or deregulated status to the educational institution, (c)total number of units before obtaining the accountancy degree and (d)tuition fee per unit. The descriptive, associational and correlational research is used in this study. Thirty educational institutions are randomly chosen out of the sixty-eight private educational institutions located at the NCR Region. The study concentrates on the October 2009 and May 2010 CPA licensure passing rates. The multiple regression model, in equation form, is summarized as: yd=d0.9082 - 0.09472X1 + 0.1720X2 - 0.004349X3 + 0.0004112X4. Based on the result of the Multiple Regression Analysis, the null hypotheses in the study are either accepted or rejected. For CHED classification, the null hypothesis (Ho1: CHED classification of the educational institution has no significant effect on the CPA licensure examination passing rates) is accepted. The CHED classification is not statistically significant and could simply be attributed to chance elements. For CHED status, the null hypothesis (Ho2: CHED granted autonomous or deregulated status has no significant effect on the CPA licensure examination passing rates) is rejected. The granted status contributes to average passing rate by 17.20%. This is statistically significant at 5 percent level of significance. Autonomous/Deregulated schools have demonstrated an indisputable track record of integrity, academic excellence, effective institutional management sustainability and public accountability, giving them better passing rates compared from regulated schools. For number of units, the null hypothesis (Ho3: The total number of units before obtaining the accountancy degree has no significant effect on the CPA licensure examination passing rates) is accepted. This implies that higher academic load for students during their schooling would lead to lower average passing rate in the licensure exam. This may simply be attributed to chance elements only. Although it makes intuitive sense since academic overload may lead wider focus of lessons taken particularly irrelevant ones that may diminish their attention to accounting subjects. For the amount of tuition fee, the null hypothesis (Ho4: Tuition fee per unit has no significant effect on the CPA licensure examination passing rates) is rejected. The predicted passing rate increases by 0.04112%, other things the same, which is significant at 1 percent and 5 percent levels. This surprising outcome can be explained in three ways. First, higher tuition fee deters students from flanking and repeating subjects due to expensive tuition fee and pressure from parents to study harder. Second, schools or universities with higher tuition tend to have higher standards of student admission. Third, higher tuition fee means better salary, giving schools higher chance of hiring the best faculty. These factors would lead to higher passing score in the licensure exam. Taken collectively, the null hypothesis (Ho5: CHED classification of the educational institution, CHED granted autonomous or deregulated status to the educational institution, total number of units before obtaining the accountancy degree and tuition fee per unit have no significant effect on CPA licensure passing rate) is rejected. At least one of the regression coefficients is statistically significantly different from zero, the CHED status and tuition fee per unit, and the entire model therefore is a significant predictor of the CPA licensure passing rate. Further diagnostic tests revealed that problems of multicollinearity, specification errors, and heteroskedasticity are ruled out from the model. The Researcher humbly submits the following recommendations: To the educational institutions, strive to attain the deregulated or autonomous CHED status. A yearly review of the curriculum and CPA licensure examination results should be done in order to ensure that the best quality of education is provided to students. The academic load for students should also be evaluated to remove unnecessary subjects, making sure that the required subjects are all related to accounting. Aside from that, consider increase in the tuition fee amount in order to hire qualified faculty members. Another area for consideration is that standardized schools (schools that are known for getting impressive CPA passing results) are usually charging higher tuition fees, but regardless of the tuition fee amount, intelligent and talented students prefer to go to these schools. These schools have an opportunity to screen applicants. The screening of freshmen applicants could be part of further studies. Guidelines for accepting applicants will be the end result for this study. To the academe, yearly comparison of the school performance of accounting graduates against their CPA licensure examination result will help in evaluating the performance of professors. Aside from this, there is opportunity to focus on subjects that accounting graduates found difficult during the CPA board exam. Further studies could be done regarding the effect of the following variables in the CPA licensure passing rate: qualifications of professors (trainings, seminars and degrees), specific number of accounting units required before graduation, student-faculty ratio, and students' performance in review schools. To the prospective accountancy students, choose the school that provides the highest quality of accounting education in order to be prepared in the CPA licensure exam and eventually become accounting professionals. The choice could be facilitated by reviewing the Board exam performance of the school's graduates. Additional criteria in decision-making will be the existence of the Autonomous or Deregulated CHED status and the tuition fee amount. To the government, CHED should encourage educational institutions to apply for the Autonomous or Deregulated status. It should also continuously monitor the performance of schools in the CPA board exam and to rigorously weed out non-performing schools in order to uphold the highest standards possible among schools and universities offering accountancy with the end in view of producing world class accounting professionals. |
2012 (film) - Wikipedia
Based on the 2012 phenomenon, its plot follows numerous characters, including novelist Jackson Curtis (Cusack) and geologist Adrian Helmsley (Ejiofor), as they struggle to survive an …
2012 (2009) - IMDb
2012: Directed by Roland Emmerich. With John Cusack, Amanda Peet, Chiwetel Ejiofor, Thandiwe Newton. A frustrated writer struggles to keep his family alive when a series of global …
2012 streaming: where to watch movie online? - JustWatch
Find out how and where to watch "2012" online on Netflix, Prime Video, and Disney+ today – including 4K and free options.
Watch 2012 - Netflix
When a flood of natural disasters begins to destroy the world, a divorced dad desperately tries to save his family by outrunning the cataclysmic chaos. Watch trailers & learn more.
2012 - Rotten Tomatoes
Discover reviews, ratings, and trailers for 2012 on Rotten Tomatoes. Stay updated with critic and audience scores today!
2012 (film) | 2012 Film Wiki | Fandom
2012 is a 2009 American science-fiction, apocalyptic, disaster film directed and co-written by Roland Emmerich. The film is about a global cataclysmic event that is bringing an end to the …
2012 (2009) - The Movie Database (TMDB)
Nov 13, 2009 · Dr. Adrian Helmsley, part of a worldwide geophysical team investigating the effect on the earth of radiation from unprecedented solar storms, learns that the earth's core is …
Watch 2012 (2009) - Free Movies - Tubi
When a series of cataclysmic natural disasters strike across the globe, a writer tries to save his family as world leaders race to save humanity.
2012: what happened that year? | TakeMeBack.to
Relive the key moments of 2012! From political shifts to cultural breakthroughs, discover the most significant events that shaped the year. 2012: what happened that year? | TakeMeBack.to
Watch 2012 Online - Full Movie from 2009 - Yidio
Overall, 2012 is a thrilling disaster movie that offers an action-packed escape from reality. It is visually impressive with solid performances from its cast, even though it leans towards cliche …
2012 (film) - Wikipedia
Based on the 2012 phenomenon, its plot follows numerous characters, including novelist Jackson Curtis (Cusack) and geologist Adrian Helmsley (Ejiofor), as they struggle to survive an …
2012 (2009) - IMDb
2012: Directed by Roland Emmerich. With John Cusack, Amanda Peet, Chiwetel Ejiofor, Thandiwe Newton. A frustrated writer struggles to keep his family alive when a series of global …
2012 streaming: where to watch movie online? - JustWatch
Find out how and where to watch "2012" online on Netflix, Prime Video, and Disney+ today – including 4K and free options.
Watch 2012 - Netflix
When a flood of natural disasters begins to destroy the world, a divorced dad desperately tries to save his family by outrunning the cataclysmic chaos. Watch trailers & learn more.
2012 - Rotten Tomatoes
Discover reviews, ratings, and trailers for 2012 on Rotten Tomatoes. Stay updated with critic and audience scores today!
2012 (film) | 2012 Film Wiki | Fandom
2012 is a 2009 American science-fiction, apocalyptic, disaster film directed and co-written by Roland Emmerich. The film is about a global cataclysmic event that is bringing an end to the …
2012 (2009) - The Movie Database (TMDB)
Nov 13, 2009 · Dr. Adrian Helmsley, part of a worldwide geophysical team investigating the effect on the earth of radiation from unprecedented solar storms, learns that the earth's core is heating …
Watch 2012 (2009) - Free Movies - Tubi
When a series of cataclysmic natural disasters strike across the globe, a writer tries to save his family as world leaders race to save humanity.
2012: what happened that year? | TakeMeBack.to
Relive the key moments of 2012! From political shifts to cultural breakthroughs, discover the most significant events that shaped the year. 2012: what happened that year? | TakeMeBack.to
Watch 2012 Online - Full Movie from 2009 - Yidio
Overall, 2012 is a thrilling disaster movie that offers an action-packed escape from reality. It is visually impressive with solid performances from its cast, even though it leans towards cliche plot …
