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 students enrolled in an introductory accounting class either in the Fall semester or in the Spring semester. We show a weak positive relationship between lecture capturing and performance, especially in the presence of other variables such as GPA, attendance, gender and seniority. However, we do not find that lecture capturing reduces attendance. 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, enhances exam results and increases interest in the course. However, the majority of low-performing students believe lecture capturing to be a substitute for attending traditional lectures.