Keywords

second-chance testing, introductory accounting, assessment

Abstract

Using a quasi-experimental design, we compare two semesters of an introductory accounting course to evaluate the impact of a second-chance exam policy (SCEP) on student performance and anxiety, analyzing data from 1,986 students. The SCEP, allowing two additional attempts at exams capped at 80 percent credit, significantly improved academic outcomes and decreased perceived test anxiety. Specifically, students during the SCEP semester experienced an average increase of 4.46 percent in exam scores (p < 0.01), a 3.37 percent increase in course percentage points (p < 0.01), and a GPA increase of 0.21 (p < 0.01). Notably, women experienced greater improvements than men in measured academic outcomes. Our findings suggest that SCEPs can be an effective intervention to increase academic performance and reduce anxiety. We also examine an SCEP’s effect on preparation for exam first attempts and find that students perform better on a first attempt with an SCEP.

Original Publication Citation

Larson, Melissa and Tayler, William B. and Stark, Jared R., The Effects of a Second-Chance Exam Policy in a Large-Enrollment Introductory Accounting Course (August 11, 2022). Available at SSRN: https://ssrn.com/abstract=4188147 or http://dx.doi.org/10.2139/ssrn.4188147

Document Type

Peer-Reviewed Article

Publication Date

2022

Publisher

SSRN

Language

English

College

David O. McKay School of Education

Department

Accountancy

University Standing at Time of Publication

Full Professor

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Accounting Commons

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