Analysis and prediction of the performance of DLSU accounting graduates in auditing firms and CPA board examinations

• Main Author: Nadurata, Teresita T.
• Format: text
• Language: English
• Published: Animo Repository 1998
• Subjects: Performance; Universities and colleges; Academic achievement; Educational Administration and Supervision
• Online Access: https://animorepository.dlsu.edu.ph/etd_doctoral/900
• Institution: De La Salle University

This study analyzes and predicts the performance of DLSU accounting graduates in auditing firms and in Auditing Theory and Auditing Problems in the CPA Board Examinations. It seeks to answer the questions on the levels of audit competence as perceived by the CPA Board Examination results in Auditing Theory and Auditing Problems. Further, it shows the significant predictors of audit competence.Data on DLSU students' accounting achievement were based on the transcript of records from the Registrar's Office. Data results of performance appraisal were obtained from selected auditing firms while data on the CPA Board Examination results from the Professional Regulation Commission and the DLSU Accountancy Department. To determine the level of audit competence and students' academic achievements and to determine the significant predictors of performance in the auditing firms and in the CPA Board Examination, the descriptive-correlational method was used.The study found out that the auditing firms rated DLSU graduates with performance that highly meets expectations of the firms. Their performance in CPA Board Examination Auditing Theory subjects and Auditing Problems is satisfactory. Furthermore, through multiple regression, it showed that the significant predictor of performance in the auditing firm was general knowledge while the significant predictor of performance in the CPA Board Examination was accounting and accounting related knowledge. Using canonical correlation, the researcher found out that the significant predictors of performance in auditing firms were accounting and accounting related knowledge and general knowledge. The study concludes that the DLSU graduates were performing well in auditing firms and in CPA Board Examinations.The DLSU accounting program prepares its graduates adequately enough to perform at a level highly meeting expectations of clients and auditing firms. The DLSU graduates continue to contribute to the higher DLSU passing percentage in the CPA Board Examinations. Finally, the study recommends the following to be done by: Accountancy Department 1. Develop a world-class outlook through updating of accounting curriculum and interdisciplinary approach in accounting education. 2. Build up stronger linkages with industry. 3. Strengthen the accounting and accounting related knowledge. 4. Include computer applications in all accounting and accounting related knowledge. 5. Offer CPA review classes once a year. 6. Conduct follow-up studies on the factors affecting low accounting grades, and measures to improve the mean of accounting and accounting related knowledge. Other researchers 7. Conduct follow-up studies on other factors that may be attributed to variances of predictands not covered in the study.