COVID-19 Pandemic’s Impact on CPA Examination Test Taking and Pass Rates of Hispanic Serving Institution Graduates

Abstract

Spanish

The COVID-19 pandemic has amplified concerns regarding the lagging proportion of Hispanic Certified Public Accountants (CPAs). This report contrasts the CPA exam success of candidates from the regional branches of one large university system’s Hispanic-serving institutions (HSIs) and non-Hispanic-serving institutions. Examination statistics during the first 27 months of the pandemic are compared to the prior 5 years. We find a statistically significant negative impact on candidates from HSIs, which will likely lead to continued underrepresentation of Hispanics within the accounting profession.

Keywords

COVID-19 business education Hispanic serving institutions CPA pass rate

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