We examine the impact of online teaching on the academic performance of undergraduate students in Brazil, focusing on the Certified Public Accountant (CPA) Exam. We employ a differences-in-differences (DiD) approach, leveraging the quasi-experiment caused by the COVID-19 pandemic, and find that transitioning to online teaching negatively impacts the performance of in-person students. Our findings reconcile prior conflicting evidence and contribute to informing policy discussions and the literature on the effects of digital technologies on education.
|Publication status||Published - 25 Sep 2023|
- online education
- standardized test
- certification exam
- certified public accountant