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The study empirically examines the interplay between lecture capturing viewership, performance and attendance for students in the Middle Eastern country of Qatar. The sample consists of 254 student that enrolled in an introductory accounting class either in the Fall or Spring semesters. We show a weak positive relationship between lecture capturing and performance especially in the presence of more traditional explanatory variables such as GPA, attendance, gender and seniority. However, we do not find that lecture capturing reduces attendance. This relationship is stronger in the Spring Semester (second semester) which suggests both a learning curve and a more receptive attitude for users and administrators alike. Actual performance results are contrasted with students' perception of the usefulness and effectiveness of lecture capturing. Survey responses reveal that, overall, students attribute a great deal of credit to this pedagogical resource. They stated that lecture capturing clarifies concepts discussed in class, assists in studying for exams and for class discussion preparation, enhances exam results and increases interest in the course. We find significant differences between low performing students and others when it comes to viewing recorded lectures during the same week that those lectures were presented in class. Another important difference is the perception of attendance. The results indicate that the majority of low performing students believe lecture capturing to be a substitute for attending traditional face-to-face lectures.