ARTÍCULO
TITULO

Three Types of Business School Accreditation and their Relationships to CPA Exam Scores of Graduates

John Morgan    
J. Lawrence Bergin    
Larry Sallee    

Resumen

This research explores relationships between ?business school accreditation? and average CPA exam scores of graduates from each of several types of accredited business programs. Our findings show graduates of AACSBInternational accredited programs have significantly higher CPA exam scores than do graduates from other types of accredited and unaccredited business programs. Somewhat surprisingly, graduates from ACBSP and IACEB accredited programs do not have average CPA exam scores higher than those of graduates of unaccredited business programs. More surprisingly, average CPA exam scores of graduates from ACBSP accredited programs are actually lower than those of graduates from unaccredited business programs on average.

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