This study replicates the work of Hite (1996) by examining the exam re‐take cooperative learning strategy. During one semester of an Intermediate Accounting II course, 68 accounting majors took exams in two‐and‐one‐half hour night testing sessions. Students in the treatment groups took group exams immediately after individual exams, while students in the control groups left the testing site after individual exams. The results show that neither the comprehensive final nor the cumulative individual exam scores were significantly different between the treatment and control groups. Contrary to Hite's (1996) findings, this study refutes the assertion that the exam re‐take cooperative learning strategy promotes accounting majors' academic achievement.

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