Females are Better Performers in CPA Exams. Annotated Bibliography

Females are Better Performers in CPA Exams: Gender as a Determining Factor of CPA Exam Success (Annotated Bibliography)
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Females are Better Performers in CPA Exams: Gender as a Determining Factor of CPA Exam Success (Annotated Bibliography)
Trinkle, B.S., Scheiner, J., Baldwin, A.A., & Krull, G. (2016). Gender and other determinants of CPA Exam Success. The Accounting Educators’ Journal, 26:101-117
In this article, the authors examine the role of jurisdictional, institutional, and individual factors in determining the chances of excelling in the Uniform Certified Public Accountant (CPA) examinations. Trinkle, Scheiner, Baldwin, and Krull, Jr. (2016) identify critical indicators to passing CPA exams such as gender, age, possession of a degree from a university or college with an Association to Advance Collegiate Schools of Business (AACSB) accredited business school, and a separate training in accounting program accredited by the AACSB. At the same time, results from this study indicate that the more time candidates sit for a given section, the narrower the chances of passing that particular section and the entire exams. Another observation is that students sitting for the CPA exams in jurisdictions with 150-hour requirement is no more likely to excel in any section of the exam compared to candidates taking examinations in jurisdictions without these requirements. An interesting idea this article identifies is that gender has a role to play in excelling in CPA exams, with an increase in age affecting the males who become 4.7% less likely to pass the exams compared to females. The article, however, distorts that males and females have nearly the same rates of success until they advance in age. This source questions whether age, gender, institutional and jurisdictional variables, as well as 150-hour requirement affect the CPA pass rates. The answer in this article is that there exists a gender issue in regards to the likelihood of passing CPA exams.
Franklin, M.A., Lepak, G.M., & Myers, J.M. (2017). Age and gender impact on CPA examination pass rates. Journal of Business and Accounting, 10(1):96-110
Franklin, Lepak, and Myers (2017) investigate the role of age and gender in passing CPA exams between 2013 and 2015. The most interesting idea is that pass rates on CPA exams among male candidates tend to decrease with age and women have lower pass rates at all ages. I find this observation interesting because of the contrast made by other studies. Other studies indicate an almost uniform performance in the CPA exams among young men and women while this article concludes that females have lower pass rates regardless of age (Franklin, Lepak, & Myers, 2017). The observation made in this article distorts the topic of this research paper that females are better performers in CPA exams. The question that this article attempts to answer is the role played by age and gender in the pass rates of CPA examinations. The authors use linear models to determine performance of both genders and conclude that females have lower pass rates on CPA exams compared to males. An additional factor that tends to affect both men and women is age. F...