What is it about?

This research paper talks about the difficulties encountered by the Nominees for the JCPA and whether there significant differences in the opinions between those who passed the exam and those who failed to pass it, as far as the difficulties of the exam are concerned.

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Why is it important?

The low pass rate is one of the motives that encouraged the researcher to conduct this study as the average pass rate is almost 15% in JCPA exams, the minimum pass rate slid to 1.61% in July 1998 and then hovered at 41.37% in November 1990.

Perspectives

The research model indicates that university performance, area of specialization, Jordanian and other universities are significant in increasing the probability of success on the JCPA exam. However, the independent variables explain 17.5% of the variation in the dependent variable which might be related to other variables that could have an impact on the performance of the candidates.

Professor Munther Talal Momany
Al Dar University

Read the Original

This page is a summary of: The Relationship between Professional Exam Performance and Certain Demographic Characteristics of Jordanian Certified Public Accountants Candidates, SSRN Electronic Journal, January 2012, Elsevier,
DOI: 10.2139/ssrn.2134406.
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