Purpose: The purposes of this study are to identify the reasons that prevent students from attending lectures, to examine the impact of absenteeism on their academic performance and to explore the role of gender in their attendance. Design/methodology/approach: A questionnaire survey made up of statements was distributed to accounting students. Descriptive measures, a five-point Likert scale, Pearson's chi-square test and phi test were employed to achieve the study's objectives. Findings: The study shows that most of the accounting students surveyed are aware of the importance of attending lectures, since they believe that attendance will have a positive impact on their understanding of course material and on their academic performance. The study indicates that overall academic performance and student attendance are related. It also indicates that there is a statistically significant association between the overall academic performance of accounting students and their gender. Practical implications: To gain greater insight into educators, academic institutes, researchers and parents concerning the reasons that lie behind students not attending accounting lectures in public higher education institutions in Kuwait and the effect of attendance on academic performance. Originality/value: Most prior studies have been conducted in developed countries and Western contexts. Especially, with the potential perceived differences in cultures and norms, this empirical study is expected to contribute to fill the gap in this research field.