{"id":"https://openalex.org/W1576085397","doi":null,"title":"Becoming a CPA: Evidence From Recent Graduates","display_name":"Becoming a CPA: Evidence From Recent Graduates","publication_year":2009,"publication_date":"2009-12-17","ids":{"openalex":"https://openalex.org/W1576085397","mag":"1576085397"},"language":"en","primary_location":{"id":"pmh:oai:www.aejournal.com:article/112","doi":null,"is_oa":true,"landing_page_url":"https://www.aejournal.com/ojs/index.php/aej/article/view/112","pdf_url":"https://www.aejournal.com/ojs/index.php/aej/article/download/112/85","source":{"id":"https://openalex.org/S2764571289","display_name":"The Accounting educators' journal","issn_l":"1041-0392","issn":["1041-0392"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1041-0392","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.aejournal.com/ojs/index.php/aej/article/download/112/85","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033442776","display_name":"Kimberly F. Charron","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kimberly F. Charron","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5034594311","display_name":"D. Jordan Lowe","orcid":"https://orcid.org/0000-0002-9556-2916","observed_orcids":["https://orcid.org/0000-0002-9556-2916"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"D. Jordan Lowe","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9556-2916","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.3765,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.93173733,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"19","issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14230","display_name":"Occupational and Professional Licensing Regulation","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11779","display_name":"Higher Education and Employability","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cpa-examination","display_name":"CPA exam","score":0.9480000138282776},{"id":"https://openalex.org/keywords/computer-based-testing","display_name":"computer-based testing","score":0.7509999871253967},{"id":"https://openalex.org/keywords/accounting-graduates","display_name":"accounting graduates","score":0.8149999976158142},{"id":"https://openalex.org/keywords/procrastination","display_name":"procrastination","score":0.9679999947547913},{"id":"https://openalex.org/keywords/employer-expectations","display_name":"employer expectations","score":0.7609999775886536},{"id":"https://openalex.org/keywords/expectation-gap","display_name":"expectation gap","score":0.7540000081062317},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.6940000057220459},{"id":"https://openalex.org/keywords/professional-certification","display_name":"professional certification","score":0.39100000262260437}],"concepts":[{"id":"https://openalex.org/C194279344","wikidata":"https://www.wikidata.org/wiki/Q330104","display_name":"Procrastination","level":2,"score":0.7389999628067017},{"id":"https://openalex.org/C2778491294","wikidata":"https://www.wikidata.org/wiki/Q1339824","display_name":"Mindset","level":2,"score":0.734128475189209},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5931292772293091},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.5784584283828735},{"id":"https://openalex.org/C2780598303","wikidata":"https://www.wikidata.org/wiki/Q65921492","display_name":"Flexibility (engineering)","level":2,"score":0.5462827086448669},{"id":"https://openalex.org/C509550671","wikidata":"https://www.wikidata.org/wiki/Q126945","display_name":"Medical education","level":1,"score":0.5268750786781311},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5035714507102966},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3313901722431183},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.2910005450248718},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.21609988808631897},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.18659839034080505},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.17355328798294067},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1625629961490631},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:www.aejournal.com:article/112","doi":null,"is_oa":true,"landing_page_url":"https://www.aejournal.com/ojs/index.php/aej/article/view/112","pdf_url":"https://www.aejournal.com/ojs/index.php/aej/article/download/112/85","source":{"id":"https://openalex.org/S2764571289","display_name":"The Accounting educators' journal","issn_l":"1041-0392","issn":["1041-0392"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1041-0392","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:1576085397","doi":null,"is_oa":true,"landing_page_url":"https://aejournal.com/ojs/index.php/aej/article/download/112/85","pdf_url":null,"source":{"id":"https://openalex.org/S2764571289","display_name":"The Accounting educators' journal","issn_l":"1041-0392","issn":["1041-0392"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0098The \u009cAccounting educators' journal","raw_type":null}],"best_oa_location":{"id":"pmh:oai:www.aejournal.com:article/112","doi":null,"is_oa":true,"landing_page_url":"https://www.aejournal.com/ojs/index.php/aej/article/view/112","pdf_url":"https://www.aejournal.com/ojs/index.php/aej/article/download/112/85","source":{"id":"https://openalex.org/S2764571289","display_name":"The Accounting educators' journal","issn_l":"1041-0392","issn":["1041-0392"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1041-0392","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1576085397.pdf","grobid_xml":"https://content.openalex.org/works/W1576085397.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W58725044","https://openalex.org/W61421121","https://openalex.org/W195895969","https://openalex.org/W1971468772","https://openalex.org/W2019696806","https://openalex.org/W2023588513","https://openalex.org/W2054824292","https://openalex.org/W2055673837","https://openalex.org/W2104977779"],"related_works":["https://openalex.org/W4292484858","https://openalex.org/W4404931935","https://openalex.org/W2800770619","https://openalex.org/W4394966079","https://openalex.org/W2184075899","https://openalex.org/W2578014167","https://openalex.org/W2901269613","https://openalex.org/W7136885312","https://openalex.org/W2789979159","https://openalex.org/W1821606857"],"abstract_inverted_index":{"The":[0],"purpose":[1],"of":[2,14,48,61,71,81,115,158,192],"this":[3],"paper":[4],"is":[5,150],"to":[6,52,78,87,104,124,135,153,161,169,188],"examine":[7],"the":[8,19,54,72,79,82,107,113,121,126,147,170,179,190,198],"actual":[9],"testing":[10],"experiences":[11],"and":[12,99,120,196],"behavior":[13],"recent":[15,49,176],"graduates":[16,50,177],"in":[17,173],"taking":[18,106],"revised":[20],"computerized":[21],"CPA":[22,55,148,180],"exam.":[23,73,108,199],"We":[24,109],"collected":[25],"data":[26],"from":[27,34,118],"181":[28],"accounting":[29,171],"alumni":[30],"who":[31],"had":[32,64],"graduated":[33],"three":[35],"different":[36],"business":[37],"schools":[38],"during":[39],"2003-2006.":[40],"Our":[41,93],"results":[42],"indicate":[43],"that":[44,96,112,141,145],"a":[45,90],"large":[46],"percentage":[47],"intend":[51],"take":[53,125],"exam;":[56],"however,":[57],"less":[58],"than":[59],"half":[60],"our":[62],"sample":[63],"actually":[65],"taken":[66],"at":[67],"least":[68],"one":[69],"part":[70],"This":[74],"may":[75],"be":[76,88,136],"due":[77],"flexibility":[80],"new":[83,142],"exam":[84,127,149,181],"which":[85],"appears":[86,134],"creating":[89],"procrastination":[91],"mindset.":[92],"research":[94],"indicates":[95],"specific":[97],"incentives":[98],"assistance":[100],"were":[101],"significantly":[102],"related":[103],"individuals":[105],"also":[110],"found":[111],"level":[114],"pressure":[116],"perceived":[117],"employers":[119],"accommodations":[122],"made":[123],"are":[128],"rather":[129],"modest.":[130],"In":[131],"fact,":[132],"there":[133],"an":[137],"expectations":[138],"gap":[139],"such":[140],"hires":[143],"perceive":[144],"passing":[146,197],"very":[151],"important":[152],"them":[154],"personally":[155],"but":[156],"only":[157],"moderate":[159],"importance":[160],"their":[162],"employers.":[163],"These":[164],"insights":[165],"should":[166],"prove":[167],"valuable":[168],"profession":[172],"understanding":[174],"how":[175],"approach":[178],"as":[182,184],"well":[183],"providing":[185],"certain":[186],"prescriptions":[187],"increase":[189],"number":[191],"candidates":[193],"working":[194],"toward":[195]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}
