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Initial Evidence of the Relationship Between the Diversity and Representativeness of Boards of Accountancy and New CPA Candidates

Denise Dickins et al.

Accounting and the Public Interest2025https://doi.org/10.2308/api-2024-016article
AJG 2ABDC B
Weight
0.50

Abstract

Attempting to identify additional conditions that may contribute to the gap between the supply and demand for CPAs, we investigate the relationship between the diversity and representativeness of an understudied institution, state Boards of Accountancy (BOAs), and new CPA candidates. We argue that gatekeeper BOAs contribute to the profession’s tone-at-the-top through their words and actions, like promoting or engaging in outreach activities and establishing prerequisites to take the CPA exam. Based on an examination of the entire population of the 50 states’ BOAs, we observe that, for the most part, states with more diverse BOAs and the highest levels of representativeness, have more new CPA candidates. This suggests the possibility that improving the diversity and representativeness of BOAs could contribute to reducing the gap between the supply and demand for CPAs.

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https://doi.org/https://doi.org/10.2308/api-2024-016

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@article{denise2025,
  title        = {{Initial Evidence of the Relationship Between the Diversity and Representativeness of Boards of Accountancy and New CPA Candidates}},
  author       = {Denise Dickins et al.},
  journal      = {Accounting and the Public Interest},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/api-2024-016},
}

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Initial Evidence of the Relationship Between the Diversity and Representativeness of Boards of Accountancy and New CPA Candidates

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.