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Although much attention has been devoted to the study of accounting student performance, little attention has been shown to the process of accounting student performance. In other words, the subject of accounting students’ test taking behavior needs to be explored. This study invites attention to the order in which students return their examinations. Order can be understood as a measure of perceived evaluation difficulty, student preparation and/ or cognitive diligence. Using data collected from many classes, taught by several instructors at one selective private institution, the results suggest that there is a nonlinear order effect. Those that work on their exams longer tend to score lower. However, those that return their exams relatively quickly do not necessarily score better. The middle range, neither fast nor slow exam completing, score significantly better. This suggests there is a range in which students optimally use the time available to good effect.