Humor is essential for nurturing human emotion and interaction. People with distinctive background have a great difference in their humor styles. A sense of humor, as one of psychological traits, is very important to help people cope with stress and succeed in building relationships and learning. Previous research has examined the relationship between humor expression and various individual factors such as gender, age, birth order, grade, and perceived stress. Nevertheless, little studies have explored humor styles of adolescence with different academic performance to see if students with different grade levels have distinguishing humor expression. Thus, the main purpose of this present study was to examine humor styles of students in terms of different levels of academic performance. Data were gathered from 168 accounting students at a selected government university using a self-administrated questionnaire as an instrument. Academic performance was categorized into five distinctive levels including poor, fair, good, very good, and excellent performance. Findings revealed that the most preferred humor style of participants was ‘affiliative humor’ while ‘aggressive humor’ was reported as the least preferred humor style. One-Way Analysis of Variance (ANOVA) was tested to scrutinize the humor styles of accounting students with different academic performance. Results showed a statistically significant difference in student performance for aggressive humor style. Excellent performance group was found to have a lower preference to use aggressive humor compared to average and good performance groups. However, other humor styles were found no significant different in student performance. The findings of this study were noteworthy to relevant topics in this area, and also provided fundamental part for a further investigation. Discussion and recommendations for further studies were also conferred.