Dymphna Ann C. Calumpiano. “Beyond Knowledge Gaps: Determinants of Repeated Certified Public Accountant (CPA) Licensure Examination Failure”. International Journal of Special Education 41, no. 15s (July 29, 2026): 1122–1129. Accessed October 21, 2026. https://www.internationalsped.com/index.php/ijse/article/view/4897.