The purpose of this study is to analyze accounting students' perceptions becoming a Certified Public Accountant (CPA). factors measured in are variables Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and Opportunity Cost. Data was collected through questionnaires students throughout Indonesia, including the islands Java, Sumatra, Sulawesi, Maluku. sample as many 302 res...

This study examines determinants of accounting students’ successful bid for the uniform Certified Public Accountant (CPA) examination in Texas. With a sample of data from 30 public universities in Texas from 2005 to 2007, our analysis suggests that academic deficiency of incoming first-year students explains 49% of the institutional variation in the CPA exam pass rate. In contrast, educational ...

In this study, we investigate the problems and obstacles of implementing the risk-based auditing in Iran. We set four hypotheses and used questionnaire containing 45 questions to collect the required data. The questionnaires were distributed between Iranian certified public accountants who were partners or directors of audit firms and audit organizations member of Iranian certified public accou...

descriptions; Effective business writing principles; and Audit Documentation Writing & Speaking Includes Technical Communication; Client Advisory; Provide clear directions with appropriate rationale; and Formulate and communicate project goals

Abstract Personality is one of the ways to illustrate human’s characteristics which is usually related to some stable features and other hand Many research evidence regarding big five personal traits have been extended during the years. Current research presents a practical model for optimized selection of certified public accountants based on their personal traits. This study is of causal and ...