Accounting educators are continually seeking ways to better prepare their students for success after graduation. One path to this goal is the successful completion of the CPA exam. This national exam provides an endorsement of the knowledge and comprehension that has been achieved by the candidate and opens up opportunities for advancement.
The purpose of this study was to address the various academic factors that are hypothesized to have influenced performance on the CPA exam. This study focused on Ohio candidates who sat for the Financial Accounting and Reporting Standards (FAR) section of the CPA exam.
This study applied Astin’s Theory of Student Involvement to understand how to improve the learning environment for accounting students. The Input-Environment-Outcome (I-E-O) model served as the conceptual framework in order to study the relationship between the inputs and the environment and evaluate their possible influence on the dependent variable - performance on the FAR section of the CPA exam. This dissertation provided new, useful information for educators and administrators in their goal of promoting academic excellence
","abstract_html":"<p>Accounting educators are continually seeking ways to better prepare their students for success after graduation. One path to this goal is the successful completion of the CPA exam. This national exam provides an endorsement of the knowledge and comprehension that has been achieved by the candidate and opens up opportunities for advancement.</p><p>The purpose of this study was to address the various academic factors that are hypothesized to have influenced performance on the CPA exam. This study focused on Ohio candidates who sat for the Financial Accounting and Reporting Standards (FAR) section of the CPA exam.</p><p>This study applied Astin’s Theory of Student Involvement to understand how to improve the learning environment for accounting students. The Input-Environment-Outcome (I-E-O) model served as the conceptual framework in order to study the relationship between the inputs and the environment and evaluate their possible influence on the dependent variable - performance on the FAR section of the CPA exam. This dissertation provided new, useful information for educators and administrators in their goal of promoting academic excellence</p>","abstract_has_math":false,"creators":["Campbell, Linda M."],"institution":"University of Toledo","degree_name":"Doctor of Philosophy","degree_level":"doctoral","degree_discipline":"Judith Herb College of Education","degree_department":null,"school":null,"contributors":["Opp, Ronald"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2012,"date_issued":"2012","date_published":"2012","updated_at":"2026-07-24T03:36:08Z","subjects":["Accounting","Higher Education","Uniform CPA Exam","Astin's Theory of Student Involvement","Student Involvement","Masters in Accountancy","Input-Environment-Output Model"],"languages":["English"],"rights":["unrestricted","This thesis or dissertation is protected by copyright: all rights reserved. It may not be copied or redistributed beyond the terms of applicable copyright laws."],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://rave.ohiolink.edu/etdc/view?acc_num=toledo1332355690","outbound_label":"Repository record","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Opp, Ronald"]},{"key":"dc:creator","label":"Author","values":["Campbell, Linda M."]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2012"]},{"key":"dc:publisher","label":"Institution","values":["University of Toledo / OhioLINK"]},{"key":"dc:type","label":"Dc Type","values":["Electronic Thesis or Dissertation"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Judith Herb College of Education"]},{"key":"thesis:degree_level","label":"Degree Level","values":["doctoral"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Doctor of Philosophy"]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Toledo"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Accounting","Higher Education","Uniform CPA Exam","Astin's Theory of Student Involvement","Student Involvement","Masters in Accountancy","Input-Environment-Output Model"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["English"]},{"key":"dc:rights","label":"Dc Rights","values":["unrestricted","This thesis or dissertation is protected by copyright: all rights reserved. It may not be copied or redistributed beyond the terms of applicable copyright laws."]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["http://rave.ohiolink.edu/etdc/view?acc_num=toledo1332355690"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Accounting educators are continually seeking ways to better prepare their students for success after graduation. One path to this goal is the successful completion of the CPA exam. This national exam provides an endorsement of the knowledge and comprehension that has been achieved by the candidate and opens up opportunities for advancement.
The purpose of this study was to address the various academic factors that are hypothesized to have influenced performance on the CPA exam. This study focused on Ohio candidates who sat for the Financial Accounting and Reporting Standards (FAR) section of the CPA exam.
This study applied Astin’s Theory of Student Involvement to understand how to improve the learning environment for accounting students. The Input-Environment-Outcome (I-E-O) model served as the conceptual framework in order to study the relationship between the inputs and the environment and evaluate their possible influence on the dependent variable - performance on the FAR section of the CPA exam. This dissertation provided new, useful information for educators and administrators in their goal of promoting academic excellence
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The purpose of this study was to address the various academic factors that are hypothesized to have influenced performance on the CPA exam. This study focused on Ohio candidates who sat for the Financial Accounting and Reporting Standards (FAR) section of the CPA exam.
This study applied Astin’s Theory of Student Involvement to understand how to improve the learning environment for accounting students. The Input-Environment-Outcome (I-E-O) model served as the conceptual framework in order to study the relationship between the inputs and the environment and evaluate their possible influence on the dependent variable - performance on the FAR section of the CPA exam. This dissertation provided new, useful information for educators and administrators in their goal of promoting academic excellence
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