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Abstract
Certified public accountants are in high demand. An increase in the number of businesses, changing financial laws, increased corporate governance regulations, and increased accountability for protecting an organization's stakeholders will drive job growth. Accordingly, studies that contribute to an understanding of the supply of CPAs will be useful to the firms that employ CPAs, accounting educators and society in general. The current accounting literature lacks contributions related to a student's intention to sit for the CPA exam. Accordingly, this dissertation fills a void in the accounting literature related to the CPA credential. I discuss and develop hypotheses related to four factors that impact a student's intention to take the CPA exam: exam factors, cost factors, support factors and career factors.
