CPA Examination Technical Reports

Research on topics relevant to the CPA Examination is an ongoing activity of the AICPA Examinations Team. This collection of reports begins with research pre-dating CBT launch (in 2004) and continues to the present.


Gonulates, Emre. Dimensionality Analysis of the Uniform CPA Examination, August 2014.

Naumenko, Oksana. Comparison of Various Polytomous Item Response Theory Modeling Approaches for Task-Based Simulation CPA Exam Data, August 2014.

Xin, Xin. Modeling Local Dependence Using Bifactor Models, August 2014.


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.



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



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.



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



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.



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.