“…in the first year of study (see Eskew and Faley, 1988;Farley and Ramsay, 1988;Gul and Fong, 1993;Rohde and Kavanagh, 1996;Rankin, Silvester, Vallely and Wyatt, 2003;Alcock, Cockcroft and Finn, 2008;Cheung and Wong, 2011). While students who studied accounting at high school performed significantly better, Eskew and Faley (1988) and Gul and Fong (1993) noted that over time, prior accounting knowledge did not appear to benefit students (see also Bartlett et al, 1993 andDoran et al, 1991).…”