“…The relation between academic ability and performance of students in accounting courses has been widely addressed by researchers (e.g. Miller and Morrison, 1980; Eskew and Faley, 1988; Farley and Ramsay, 1988; Keef, 1988; Lipe, 1989; Tyson, 1989; Braye and Craig, 1980; Buckless et al , 1991; Doran et al ., 1991; Auyeung and Sands, 1996; Kavanagh and Rohde, 1996; Rohde and Kavanagh, 1996; Wooten, 1998). One aspect of student learning that is potentially linked to student performance in any course is the issue of students’ access to tutorial solutions.…”