We investigate the impact of student origin on the academic performance of final year undergraduate accounting students at one of the largest universities in Australia. In particular, the effect of student origin is examined by comparing the performance of local Australian and international Chinese students. We develop a number of propositions to test whether there is any difference in the academic performance (where academic performance is measured by performance in the final exam) of local Australian and international Chinese students. An association was observed between student origin and accounting performance and results indicate that Australian students significantly outperform Chinese students. Moreover, the results indicate that a disparity exists between the academic performance of Australian students and international Chinese students, particularly when assessments are designed to test analytical and interpretation skills. The findings suggest that international students need to be provided with appropriate academic support so that they are able to acculturate to their new learning environment and improve their academic performance.


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