The Obstacles of Success of Jordanian Certified Public Accountant

T. Abd Al-Jaleel, A. H. Thaher

Abstract


This paper aims at identifying the obstacles of success of Jordanian Certified Public Accountant (JCPA) examination, and the correlation between those obstacles and each of the demographic factors related to the academic qualifications, experience, gender, and type of universities that the respondents were graduated from.
To achieve the objectives of the study, a questionnaire was designed and distributed to a random sample of (120) of the study population, the number of questionnaires returned and suitable for analysis was (96), with a response rate of 80%.
The results of the statistical analysis indicated that each of the three types of obstacles (exam difficulty, exam preparation, and exam environment) is statistically significant at 95% confidence level.
The study revealed that the most significant obstacle was the unlimited scope of the exam, followed by non existence of specific references for the material of the exam, and the change of laws continuously. The results of the study, however, indicated no statistical differences for all three types of obstacles related to academic qualification, experience, gender, or type of universities the respondents were graduated from. Meanwhile, the results revealed statistical differences between respondents related to experience for the exam environment only.

Keywords


Jordanian Certified Public Accountant, Auditing in Jordan, The Exam for Jordanian Certified Public Accountant.

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