TY - CHAP AB - 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. VL - 9 SN - 978-1-84950-519-2, 978-0-7623-1458-4/1085-4622 DO - 10.1016/S1085-4622(08)09009-3 UR - https://doi.org/10.1016/S1085-4622(08)09009-3 AU - Choo Freddie AU - Tan Kim ED - Bill N. Schwartz ED - Anthony H. Catanach PY - 2008 Y1 - 2008/01/01 TI - The effect of fraud triangle factors on students’ cheating behaviors T2 - Advances in Accounting Education T3 - Advances in Accounting Education PB - Emerald Group Publishing Limited SP - 205 EP - 220 Y2 - 2024/03/29 ER -