Disaggregated Analysis of CPA Exam Sections: Jurisdictional Outcomes in Puerto Rico

Aida R. Lozada et al.

Journal of Applied Business and Economics2026https://doi.org/10.33423/jabe.v28i1.8076article
ABDC C
Weight
0.50

What the paper says

This study is the first to examine whether candidates who pass the core section of the CPA exam, which assesses the foundational competencies required of the profession, are also likely to pass any of the three new discipline sections. Using ten years of exam sittings, the research compares section-level performance across universities in the jurisdiction of Puerto Rico. The findings reveal that, among the accounting programs that consistently presented candidates, only three institutions achieved higher pass rates across all exam sections. The results enrich the accounting education literature and support curriculum updates aligned with the new CPA exam format.

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https://doi.org/https://doi.org/10.33423/jabe.v28i1.8076

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@article{aida2026,
  title        = {{Disaggregated Analysis of CPA Exam Sections: Jurisdictional Outcomes in Puerto Rico}},
  author       = {Aida R. Lozada et al.},
  journal      = {Journal of Applied Business and Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.33423/jabe.v28i1.8076},
}

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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

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