Raghunandan, K.; Read, William J.; Brown, Clifford D. - In: Managerial Auditing Journal 18 (2003) 1, pp. 31-38
The American Institute of Certified Public Accountants (AICPA) has established 150 semester hours as the minimum education requirement to qualify to take the CPA examination. This educational requirement is generally believed to impose additional potential costs on students, academic accounting...
