{"id":"https://openalex.org/W2145305641","doi":"https://doi.org/10.2308/iace-50474","title":"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","display_name":"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","publication_year":2013,"publication_date":"2013-04-01","ids":{"openalex":"https://openalex.org/W2145305641","doi":"https://doi.org/10.2308/iace-50474","mag":"2145305641"},"language":"en","primary_location":{"id":"doi:10.2308/iace-50474","doi":"https://doi.org/10.2308/iace-50474","is_oa":false,"landing_page_url":"https://doi.org/10.2308/iace-50474","pdf_url":null,"source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Issues in Accounting Education","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091087284","display_name":"Lawrence J. Gramling","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I138873065","display_name":"Long Island University","ror":"https://ror.org/0324fzh77","country_code":"US","type":"education","lineage":["https://openalex.org/I138873065"]},{"id":"https://openalex.org/I140172145","display_name":"University of Connecticut","ror":"https://ror.org/02der9h97","country_code":"US","type":"education","lineage":["https://openalex.org/I140172145"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Lawrence J. Gramling","raw_affiliation_strings":["Lawrence J. Gramling is an Assistant Professor at the University of Connecticut, and Andrew J. Rosman is a Professor at Long Island University, C.W. Post Campus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lawrence J. Gramling is an Assistant Professor at the University of Connecticut, and Andrew J. Rosman is a Professor at Long Island University, C.W. Post Campus","institution_ids":["https://openalex.org/I138873065","https://openalex.org/I140172145"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057017647","display_name":"Andrew J. Rosman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I138873065","display_name":"Long Island University","ror":"https://ror.org/0324fzh77","country_code":"US","type":"education","lineage":["https://openalex.org/I138873065"]},{"id":"https://openalex.org/I140172145","display_name":"University of Connecticut","ror":"https://ror.org/02der9h97","country_code":"US","type":"education","lineage":["https://openalex.org/I140172145"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Andrew J. Rosman","raw_affiliation_strings":["Lawrence J. Gramling is an Assistant Professor at the University of Connecticut, and Andrew J. Rosman is a Professor at Long Island University, C.W. Post Campus"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lawrence J. Gramling is an Assistant Professor at the University of Connecticut, and Andrew J. Rosman is a Professor at Long Island University, C.W. Post Campus","institution_ids":["https://openalex.org/I138873065","https://openalex.org/I140172145"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.8802,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.94675185,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"28","issue":"3","first_page":"503","last_page":"512"},"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0,"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/T13509","display_name":"Accounting and Financial Management","score":0.0,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/certified-public-accountants","display_name":"certified public accountants","score":0.9089999794960022},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6150000095367432}],"concepts":[{"id":"https://openalex.org/C2780332366","wikidata":"https://www.wikidata.org/wiki/Q5031731","display_name":"Candidacy","level":3,"score":0.9348049759864807},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.744750440120697},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5443044304847717},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4689193367958069},{"id":"https://openalex.org/C203174812","wikidata":"https://www.wikidata.org/wiki/Q3241565","display_name":"Woodland","level":2,"score":0.42829716205596924},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.39457428455352783},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3901193141937256},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3880084753036499},{"id":"https://openalex.org/C509550671","wikidata":"https://www.wikidata.org/wiki/Q126945","display_name":"Medical education","level":1,"score":0.37108299136161804},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.22773858904838562},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.14067435264587402},{"id":"https://openalex.org/C59822182","wikidata":"https://www.wikidata.org/wiki/Q441","display_name":"Botany","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/iace-50474","doi":"https://doi.org/10.2308/iace-50474","is_oa":false,"landing_page_url":"https://doi.org/10.2308/iace-50474","pdf_url":null,"source":{"id":"https://openalex.org/S6450948","display_name":"Issues in Accounting Education","issn_l":"0739-3172","issn":["0739-3172","1558-7983"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Issues in Accounting Education","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Quality education","id":"https://metadata.un.org/sdg/4","score":0.8278999924659729}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W1596905568","https://openalex.org/W1852526825","https://openalex.org/W1971468772","https://openalex.org/W2015202074","https://openalex.org/W2023588513","https://openalex.org/W2025439203","https://openalex.org/W2068791305","https://openalex.org/W2127420670","https://openalex.org/W2135757864","https://openalex.org/W2278393999","https://openalex.org/W4205507815","https://openalex.org/W4235328403","https://openalex.org/W6635716886"],"related_works":["https://openalex.org/W3123142527","https://openalex.org/W2127420670","https://openalex.org/W2023588513","https://openalex.org/W4416849305","https://openalex.org/W7096743320","https://openalex.org/W2082467899","https://openalex.org/W7066478294","https://openalex.org/W2073819276","https://openalex.org/W7164640181","https://openalex.org/W2010040164"],"abstract_inverted_index":{"ABSTRACT:":[0],"In":[1,35],"this":[2],"paper":[3],"we":[4,47,110,165],"reflect":[5],"on":[6,11,54,188,190],"two":[7],"streams":[8],"of":[9,67,69,91,103,129,152,158,173,179,182,185],"research":[10,113,145,169],"CPA":[12,62,97,160,192],"examination":[13,178],"candidacy":[14],"and":[15,23,27,30,32,43,61,96,138,149,164,194],"accounting":[16,59,94,186],"enrollments":[17,60,95],"that":[18,49,112],"include":[19],"studies":[20],"by":[21],"Allen":[22,31,42],"Woodland":[24,33,44],"(2006),":[25],"Gramling":[26],"Rosman":[28],"(2009),":[29],"(2012).":[34],"our":[36],"response":[37],"to":[38,80,117,120,125,133],"the":[39,50,83,89,101,115,122,127,130,134,139,147,150,153,159,180,191],"more":[40],"recent":[41],"(2012)":[45],"article,":[46],"observe":[48],"literature":[51],"is":[52,162],"split":[53],"causes":[55],"for":[56,144,156,167],"declines":[57,71],"in":[58,72,93,106,170,195],"exam":[63,98,193],"candidacy.":[64,99],"The":[65,141],"reversal":[66],"both":[68],"these":[70],"a":[73,171,176],"relatively":[74],"short":[75],"period":[76],"provides":[77],"further":[78],"evidence":[79],"question":[81],"whether":[82],"150-hour":[84,104,154],"education":[85,124,132,187],"requirement":[86,105,155],"was":[87],"actually":[88],"cause":[90],"decreases":[92],"With":[100],"adoption":[102],"virtually":[107],"all":[108],"jurisdictions,":[109],"recommend":[111],"refocus":[114],"questions":[116],"address":[118],"how":[119],"structure":[121],"additional":[123,168],"maximize":[126],"benefits":[128],"increased":[131],"public,":[135],"academe,":[136],"students,":[137],"profession.":[140],"continuing":[142],"need":[143],"into":[146],"content":[148],"implications":[151],"members":[157],"profession":[161],"discussed":[163],"call":[166],"number":[172],"areas,":[174],"including":[175],"concerted":[177],"effects":[181],"changing":[183],"delivery":[184],"performance":[189],"practice.":[196]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
