Technical Reports

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    AICPA Technical Reports 

    2013

    Park, Ryoungsun. The Impact of Statistical Constraints on Classification Accuracy for Multistage Tests, August, 2013.

    Wei, Xiaoxin. Impacts of Item Parameter Drift on Person Ability Estimation in Multistage Testing, August 2013.


    2012

    Zheng, Chanjin. Item Calibration/Recalibration in Computerized Multistage Testing (MST) – Evaluation of Some Practical Solutions, September 2012.


    2010

    Rubright, Jonathan, and Finger, Michael S. Applications of the Testlet Response Model to Performance Simulation Tasks, August 2010.

    Xu, Ting. A Review of Exposure Control Strategies for CAT and Potential Applications in MST, August 2010.


    2009

    Zhou, Jiawen. A Review of Assessment Engineering Principles with Select Applications to the Certified Public Accountant Examination, October 2009.


    2008

    Zhang, Yanwei O. Summary of Uniform CPA Examination Candidate Test -Taking and Pass-Fail Patterns 2004-2007, May 2007.

    Goodman, Joshua T., Luecht, Richard M., Zhang, Yanwei O. An Examination of the Magnitude of Residual Covariance for Complex Performance Assessments Under Various Scoring and Scaling Methods, August 2009.

    Lam, Wendy. Linking Current and Future Score Scales for the AICPA Uniform CPA Exam, August 2009.


    2007

    Chuah, Siang Chee. Comparative Study of Equating Methodology Versus Pre-Equated Panel Scoring, September 2007.

    Chuah, Siang Chee. Forensic Monitoring System, September 2007.

    Rodeck, Elaine M. Final Report for 2006 AICPA Summer Internship: AICPA Practice Analysis Methodology for Sampling Design and Selected Topics, September 2007.

    Zhang, Yanwei O. Summary of Uniform CPA Examination Candidate Test-Taking and Pass-Fail Patterns in the First Ten Windows of Computer-Based Testing (CBT) (04Q2-06Q3), September 2007.


    Series Two - 2004

    Breithaupt, Krista, Ariel, Adelaide, and Veldkamp, Bernard. Balancing Item Exposure and Optimality in Automated Assembly for Multistage Testing. Manuscript for presentation at NCME, April 2004.

    Breithaupt, Krista, Melican, Gerald, Mills, Craig N., and Zumbo, Bruno D. Scale Selection for a Single Interpretation of Scores from Different Item Types. Manuscript for presentation at NCME, April 2003.

    DeVore, Richard N. Considerations in the Development of Accounting Simulations. Manuscript for presentation at NCME, April, 2002.

    Hambleton, Ronald K., and Pitoniak, Mary J. Setting Passing Scores on the CBT Version of the Uniform CPA Examination:  Comparison of Several Promising Methods. Manuscript for presentation at NCME, August 2002.

    Han, Ning. Using Moving Averages to Assess Test and Item Security in Computer-Based Testing.

    Luecht, Richard, Brumfield, Terry, and Breithaupt, Krista. A Testlet Assembly Design for the Uniform CPA Examination. Manuscript for presentation at NCME, April 2002.

    Luecht, Richard M. Applications of Multidimensional Diagnostic Scoring for Certification and Licensure Tests. Manuscript for presentation at NCME, April, 2003.

    Luecht, Richard M. Exposure Control Using Adaptive Multi-Stage Item Bundles. Manuscript for presentation at NCME, April 2003.                  

    Luecht, Richard M. From Design to Delivery: Engineering the Mass Production of Complex Performance Assessments. Manuscript for presentation at NCME, April 2002.

    Luecht, Richard M., and Burgin, William. Test Information Targeting Strategies for Adaptive Multistage Testing Designs. Manuscript for presentation at NCME, April, 2003.

    Stark, Stephen, Chernyshenko, Oleksandr S., and Drasgow, Fritz. Investigating the Effects of Local Dependence on the Accuracy of IRT Ability Estimation. Manuscript for presentation at NCME, April 2002.
     


    AICPA Research Consortium – Examinations Team - 2001

    Drasgow, Fritz, Chernyshenko, Oleksandr S., and  Stark, Stephen. Differential Item Functioning Across Ethnic, Educational, And Gender Groups On The AICPA Examination.

    Stark, Stephen, Chernyshenko, Oleksandr S. and  Drasgow, Fritz. Identifying and Understanding The Effects Of Unmotivated Examinees on Test Dimensionality Using Optimal Appropriateness Measurement:Assessment of the Uniform CPA Examination.

    Zenisky, April L.and Sireci, Stephen G. Feasibility. Review Of Selected Performance Assessment Item Types For The Computerized Uniform CPA Exam.


    AICPA Research Consortium – Examinations Team - 2000

    Huff, Kristen L. Evaluating Differential Item Functioning Across Selected Item Formats On A Large-Scale Certification Examination.

    Huff, Kristen L., and  Sireci, Stephen G. Validity Issues In Computer-Based Testing.

    Keller, Lisa A. Ability Estimation Procedures In Computerized Adaptive Testing.

    The opinions expressed in these documents are those of the authors and do not necessarily reflect the positions of the AICPA Examinations Team or the AICPA organization.

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    AICPA Technical Reports

    Article 2013 Park, Ryoungsun. The Impact of Statistical Constraints on Classification Accuracy for Multistage Tests, August, 2013. Wei, Xiaoxin. Impacts of Item Parameter Drift on Person Ability Estimation in Multistage Testing, August 2013. 20
    Published on July 21, 2014

    A Review of Assessment Engineering Principles with Select Applications to the Certified Public Accountant Examination

    Report W0903 - Zhou, Jiawen. A Review of Assessment Engineering Principles with Select Applications to the Certified Public Accountant Examination, October 2009 Examining the link between cognitive theory and psychometric practice to facilitate assessment development for the CPA Examination.
    Published on July 20, 2010

    Summary of Uniform CPA Examination Candidate Test-Taking and Pass-Fail Patterns

    Report This study provides an analysis of candidate data in the first ten testing windows of the computerized Uniform CPA Examination in order to uncover general patterns in test-taking behavior and pass-fail status of CPA candidates.
    Published on April 14, 2010

    An Examination of the Magnitude of Residual Covariance for Complex Performance Assessments Under Various Scoring and Sca...

    Report This study uses real test data to explore the nature and magnitudes of the conditional and residual covariance structures between and among the measurement opportunities of complex performance assessments.
    Published on March 11, 2010

    Linking Current and Future Score Scales for the AICPA Uniform CPA Exam

    Report An evaluation of equating designs and investigation of issues in linking exams based on item response theory (IRT), particularly for the multiple-choice sections.
    Published on March 11, 2010

    CPA Exam Bibliography

    Report A list of AICPA technical reports providing information about the Uniform CPA Examination's structure, delivery, and scoring.
    Published on August 19, 2009

    Summary of Uniform CPA Examination Candidate Test -Taking and Pass-Fail Patterns 2004-2007

    Report Technical Report - Summary of Uniform CPA Examination Candidate Test -Taking and Pass-Fail Patterns for 2004-2007, May 2008. This study provides an analysis of candidate data in the first four years (2004-2007) of the computerized Uniform CPA Examination in order to uncover general patterns in test-taking behavior and pass-fail status
    Published on August 27, 2008

    Final Report for 2006 AICPA Summer Internship AICPA Practice Analysis Methodology for Sampling Design and Selected Topic...

    Report In June 2006 the content of the final deliverable for the AICPA summer internship was agreed upon. The goal of this report is to fulfill that deliverable and provide information on the current practice analysis to the following groups: the AICPA Examinations Team, the Psychometric Oversight Committee, and the Oversight
    Published on October 04, 2007

    Comparative Study of Equating Methodology Versus Pre-Equated Panel Scoring

    Report Technical Report - Comparative Study of Equating Methodology Versus Pre-Equated Panel Scoring, September 2007. The purpose of this study was to determine whether linear equating of panels leads to differences in scoring when compared with Item Response Theory (IRT) scoring.
    Published on September 14, 2007

    Forensic Monitoring System

    Report The Forensic Monitoring project was charted with developing a system to identify test items that may have been compromised, and thereby endanger the integrity of the Uniform CPA Examination. This is be done primarily by monitoring the proportion of correct responses for each item across testing windows.
    Published on September 14, 2007

    Feasibility Review Of Selected Performance Assessment Item Types For The Computerized Uniform CPA Exam

    Report Technical Report - Feasibility Review Of Selected Performance Assessment Item Types For The Computerized Uniform CPA Exam, June 2001. This report evaluates computerized performance assessment item types using psychometric and operational criteria to describe the strengths and weaknesses of these item types so that the AICPA can make informed decisions
    Published on November 22, 2006

    Investigating the Effects of Local Dependence on the Accuracy of IRT Ability Estimation

    Report Technical Report - Investigating the Effects of Local Dependence on the Accuracy of IRT Ability Estimation, April 2002. This study investigates the accuracy of three methods for scoring tests composed of simettes that violated the item response theory assumption of local independence to different degrees.
    Published on November 22, 2006

    Identifying and Understanding The Effects Of Unmotivated Examinees on Test Dimensionality

    Report Technical Report - Identifying and Understanding The Effects Of Unmotivated Examinees on Test Dimensionality Using Optimal Appropriateness Measurement: Assessment of the Uniform CPA Examination, June 2001. The criteria for passing the overall CPA Exam imply that the test is multidimensional, but it has been suggested that multidimensionality is an artifact
    Published on November 22, 2006

    Test Information Targeting Strategies for Adaptive Multistage Testing Designs

    Report Technical Report - Test Information Targeting Strategies for Adaptive Multistage Testing Designs, April 2003. Adaptive multi-stage testlet (MST) designs appear to be gaining popularity for many large-scale computer-based testing programs. These designs use a modularized configuration of preconstructed testlets and embedded score-routing schemes to essentially prepackage different forms of an
    Published on November 22, 2006

    Applications of Multidimensional Diagnostic Scoring for Certification and Licensure Tests

    Report Technical Report - Applications of Multidimensional Diagnostic Scoring for Certification and Licensure Tests, April 2003. This paper discusses two topics related to diagnostic score reporting for credentialing examinations. The first deals with ways to compute subscores. The second addresses some factors to consider when presenting diagnostic results.
    Published on November 22, 2006

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