Perceptions of assurance service services performed by certified public accountants: Accounting education assessment applications

• Main Author: Brubaker, Thomas F.
• Other Authors: Altekruse, Michael K.
• Format: Others
• Language: English
• Published: University of North Texas 2001
• Subjects: Accounting > Study and teaching (Higher); Assurance services; Quality assessment; Higher education; Accounting programs
• Online Access: https://digital.library.unt.edu/ark:/67531/metadc2912/

The overall purpose of this study was to examine how Certified Public Accountants (CPAs) perceive the potential use of assurance services to assess quality in accounting education programs. Survey questionnaires were mailed to a random sample of 250 CPAs in the north central Texas area. The questionnaire was designed to obtain demographic information and information relating to the respondents' perceptions of quality assessment of accounting education programs. An analysis of the results of this study suggest the following: CPAs consider (1) certain established criteria, such as SAT scores and faculty-to-student ratios, as effective measures for assessing quality attributes in accounting education programs and (2) traditional measures currently used for quality assessment in accounting education programs as only moderately effective by CPAs. CPAs are apparently seeking increased involvement with accounting education quality assessment and formulation of educational standards. They view the potential application of assurance services to accounting education quality as a way to offer a wider range of services to the public. CPAs perceive assurance services as a type of quality assessment that can be used to complement, but not replace, some of the more effective traditional methods, and as a way of enhancing the quality assessment process for accounting education.