Argumentative Synthesis: Gender and CPA Exam Success

Argumentative Synthesis
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Argumentative Synthesis: Gender and CPA Exam Success
1 Introduction
The article entitled “Gender and other determinants of CPA Exam Success” by Trinkle, Scheiner, Baldwin, and Krull (2016) published in the Accounting Educators’ Journal explores some important factors that have drawn increased interest in accounting education. The performance of candidates in the CPA exams tends to differ based on age, gender, accreditation, and institutional policies. The CPA designation is recognized as one of the most important certifications for every accounting professional, particularly in advancing in their career. For this reason, studies have been conducted to determine the difference in performance in these exams across different demographics. Gender and age, which encompass individual factors that might not be changed, have shown to play a critical role in academic performance. Besides the individual factors that affect students on CPA exam success, Trinkle, Scheiner, Baldwin, and Krull (2016) have identified factors beyond an individual’s nature and attributes that can affect CPA exam performance. These other factors discussed in the article include institutional requirements and accreditation. For the purpose of this paper, a summary, an evaluation, and a response on how the paper effectively answers the question of gender and CPA examination performance will be presented. The paper indicates that eagerness to learn, task persistence, attentiveness, flexibility and organization, and learning independence among the females aids in their success in CPA exams.
2 Summary
Trinkle, Scheiner, Baldwin, and Krull (2016) examine the role of jurisdictional, institutional, and individual factors in determining the chances of excelling in the Uniform Certified Public Accountant (CPA) examinations. The authors 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. Results from this study indicate that the more time candidates sit in a given section, the narrower the chances of passing that particular section or even the entire CPA exams (Trinkle, Scheiner, Baldwin, & Krull, 2016) 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. The article identifies that gender plays a role 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 (Trinkle, Scheiner, Baldwin, & Krull, 2016). However, males and females have nearly the same rates of success until they advance in age. Trinkle, Scheiner, Baldwin, and Krull (2016) question whether age, gender, institutional and jurisdictional variables, as well as 150-hour requirement affect the CPA pass rates. The authors conclude that there exists a gender issue in regards ...