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This study intended to empirically investigate the influence of select factors on the remote learning performance of accounting students at a business college in Kuwait. The study attempted to address some factors that might influence accounting students’ performance when learning remotely and that have not been investigated in prior research within distance accounting education literature. A stepwise regression model used a sample of 100 accounting students who were enrolled during the COVID-19 pandemic and had learned remotely to test the study’s hypotheses. The results indicated that the college GPA had the most significant influence on the remote learning performance of accounting students, followed by students’ age.

Determinants of accounting remote learning performance: Evidence from Kuwait in the context of COVID-19 pandemic