Abstract This study examines the effects of university affiliated CPA review courses on CPA exam passing rates, using results from the computer-based exam. We undertake a regression analysis and find that, compared to not offering an affiliated CPA exam review, accounting programs that offer a non-credit CPA review course have higher CPA exam passing rates. Relative to offering no review, providing a for-credit CPA review course is not associated with higher passing rates whereas offering it through a continuing education center has a marginal relationship with higher CPA exam passing rates. A key novelty of this study is that we examine the different types of CPA review affiliation and CPA exam performance. Further tests show that our results are robust to self-selection. The evidence can be helpful in determining whether, and in what form, accounting programs should affiliate with a CPA review course. Our evidence indicates that CPA exam preparation may be best accomplished with a complementary approach – regular coursework supplemented by coverage of a CPA exam review.

中文翻译：

---

学校的CPA复习课程的隶属关系以及统一CPA考试的成功

摘要本研究使用基于计算机的考试结果，研究了大学附属的CPA复习课程对CPA考试合格率的影响。我们进行了回归分析，发现与不提供附属的CPA考试复习相比，提供非学分的CPA复习课程的会计程序具有更高的CPA考试通过率。相对于不提供复习，提供学分制的CPA复习课程与更高的通过率无关，而通过继续教育中心提供的课程与更高的CPA考试通过率具有边际关系。这项研究的关键新颖之处在于，我们研究了不同类型的CPA审核从属关系和CPA考试成绩。进一步的测试表明，我们的结果对自选具有鲁棒性。证据有助于确定是否以及以何种形式 会计程序应与CPA复习课程相关。我们的证据表明，通过补充方法可以最好地完成CPA考试的准备工作–定期进行课程学习，并覆盖CPA考试复习范围。