Document Type
Article
Keywords
accounting internship; CPA exam; Performance
Identifier Data
1528-0721
Publisher
Academy of Business Education
Publication Source
The Journal of the Academy of Business Education
Rights Management
Copyright 2023 by the Academy of Business Education
Abstract
We examined whether an accounting internship influences CPA exam performance. Using 2005–2013 candidate data, we found that an internship is significantly related to CPA exam performance in the Auditing (AUD) section. We speculate that the internship’s observed positive effect for the AUD section and the lack of effect for the other three sections is because the audit section more closely reflects knowledge/skills acquired by interns than the other three exam sections. These results have implications for academics and candidates seeking to improve CPA exam performance. Our study also provides information for those considering incorporating an accounting internship into the curriculum.
