Learning Gains at CCCU-Member Schools: A Comparison of CCCU Students’ Performance on the CPA Exam to Performance at AACSB-Member and Non-AACSB-Member Schools – A Replication of a Study by Hahn, Fairchild, and Childs Presented at the Christian Business Faculty Association in October 2014

This study is a replication of a study by Hahn, Fairchild, and Childs that examines differences in Uniform Certified Public Accountant Exam (UCPAE) pass rates between test-takers who graduated from schools that are members of the Council for Christian Colleges and Universities (CCCU) and those who graduated from institutions that are not members of the CCCU. CCCU- member schools were found to have pass rates similar to institutions accredited by the Association to Advance Collegiate Schools of Business (AACSB) even though AACSB schools have an advantage in incoming student aptitude as measured by students’ SAT scores. These results indicate that CCCU-member schools are effectively preparing their students at the same level as are AACSB-accredited schools and outperforming schools not accredited by AACSB. The results of this study were determined using a methodology that compares each group of schools’ UCPAE median pass rate and its SAT median scores to the other groups determined in the study