The purpose of this teaching note is to describe an experiential learning exercise used in a master's level financial accounting theory course. The experiential exercise illustrates how order effects can affect user's judgments, a long-standing research finding. This experiential exercise was used in an attempt to make students more cognizant of and accepting of behavioral accounting theories and/or concepts as they pertain to users of financial accounting information. This research-based experiential exercise was used in three separate yearly offerings of a financial accounting theory course. In-class use of this research-based experiential exercise resulted in greater student acceptance of behavioral accounting theories and concepts. While experiential exercises, in general, are more commonly used to illustrate practice-based methods and procedures, the purpose of this experiential exercise was to lend greater credence to the findings of accounting research to a student audience.