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The effect of fraud triangle factors on students’ cheating behaviors

Advances in Accounting Education

ISBN: 978-0-7623-1458-4, eISBN: 978-1-84950-519-2

ISSN: 1085-4622

Publication date: 27 June 2008

Abstract

This study explores the effects of fraud triangle behaviors (pressure, opportunities, and rationalization) on students’ self-reported propensity to cheat in class. We found each fraud triangle factor to be an influence on the students’ propensity to cheat. Additionally, we observed a statistically significant three-way interactive effect indicating that all three factors jointly influence the students’ propensity to cheat. These findings provide insights for accounting educators concerned with preventing classroom cheating. They also confirm the call by Statement on Auditing Standards No. 99 for auditor focus on fraud triangle variables. This exploratory study also suggests that future research is needed to examine the interactive effects of personality characteristics with fraud triangle factors to better understand student cheating behaviors.

Citation

Choo, F. and Tan, K. (2008), "The effect of fraud triangle factors on students’ cheating behaviors", Schwartz, B.N. and Catanach, A.H. (Ed.) Advances in Accounting Education (Advances in Accounting Education, Vol. 9), Emerald Group Publishing Limited, Bingley, pp. 205-220. https://doi.org/10.1016/S1085-4622(08)09009-3

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited