“…Predicting the academic performance of students studying various accounting subjects has garnered considerable attention in recent years from accounting education scholars who have examined several factors that were thought to influence students' performance when learning accounting subjects such as gender, age, race, major, nationality, marital status, personality type, grade history, college GPA and experience, high school GPA and experience, motivation and expectations, study approaches, lecture attendance ____________________________ *Dr. Khalid A. Alanzi, Associate Professor of Accounting, The College of Business Studies, The Public Authority for Applied Education and Training. Email: Ka.alanzi@paaet.edu.kw, Khalid.alanezi@gmail.com (absenteeism), lecture environment, and residential status (Eskew and Faley, 1988;Doran et al, 1991;Gul and Fong, 1993;Tho, 1994;Wooten, 1998;Hill, 1998;Al-Rashed, 2001; Paisey and Paisey, 2004;Elias, 2005;Hijazi et al, 2008;Nelson et al, 2008;Bealing et al, 2009;Al-Twaijry, 2010;Mohrweis, 2010;Yousef, 2011;Alanzi, 2012Alanzi, , 2013. However, the outcomes of these studies have not provided strong and consistent evidence regarding students' performance, which has encouraged further research in this area.…”