CPA Exam Bibliography
Report:
A list of AICPA technical reports providing information about the Uniform CPA Examination's structure, delivery, and scoring.
Published on January 28, 2011
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
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
Scale Selection for a Single Interpretation of Scores from Different Item Types
Report:
Technical Report - Scale Selection for a Single Interpretation of Scores from Different Item Types, April 2003. The computer-based Uniform CPA Examination includes performance based simulations. This report discusses the scoring challenges related to the interpretation of scores from different item types such as multiple choice questions and simulations.
Published on November 22, 2006