This study replicates Hwang et al. (2005) with a different cohort of accounting majors. This study also extends Hwang et al.'s (2005) article by exploring the effectiveness of employing cooperative learning pedagogy to enhance students' learning outcomes at both the application level and analysis level of knowledge (Bloom 1956). Different from the original paper, this study evaluates participants' learning outcomes using cases with supporting calculations, instead of multiple-choice questions. Overall, this study finds that cooperative learning is a more effective pedagogy than traditional lecture for students who were raised and educated in a passive learning environment. Limitations and possible directions for future research are also discussed.