| Autor: |
Myers, Joan K., Franklin, Mitchell A., Lepak, Greg M., Graham, Judy F. |
| Předmět: |
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| Zdroj: |
Proceedings of the American Society of Business & Behavioral Sciences; 2017, Vol. 24, p410-419, 10p |
| Abstrakt: |
The Selectivity Model developed in the field of Consumer Behavior proposes that males and females select different cues from the environment when processing information. This model extended to the realm of financial information processing would predict that, males would have a greater tendency to process the more salient information cues and disregard cues that are more subtle and that may not support a single inference, whereas females would have a greater tendency to more comprehensively process information cues and also more readily attend to cues that may be inconsistent with one another. If males and females interact with information in different ways, drawing upon different cues to inform their decision-making processes, there are significant implications regarding the structure of the CPA Exam. The current structure of the CPA Exam, with more objective type questions would favor males' information processing tendencies. Whereas, simulations would support females' information processing tendencies because they involve a greater number of and more subtle information cues that must be processed in order to arrive at a comprehensive solution. This paper reviews the literature on differences in financial information processing based on gender. In addition, the literature in the field of education regarding gender differences in responding correctly to different types of test questions will be discussed. Finally, this paper discusses the CPA Exam pass rates over the past several years regarding gender differences and proposes research on how gender pass rates could be affected by the changes in the CPA Exam structure beginning in 2017. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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