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The influence of motivation on cheating behavior among accounting majors

Advances in Accounting Education

ISBN: 978-1-84855-882-3, eISBN: 978-1-84855-883-0

ISSN: 1085-4622

Publication date: 12 August 2009


This study uses structural equation modeling to examine the influence of academic motivation on reported prior cheating behavior, neutralization tendencies, and likelihood of future cheating among accounting majors. It also investigates the impact of prior cheating on neutralization of cheating behaviors and the likelihood of future cheating, as well as the potential mediating effects of neutralization on future cheating behavior. Our results support differentiation of the theoretical constructs within the specified process model, and also show significant positive associations between an amotivational orientation and prior cheating, neutralization, and the likelihood of future cheating.


Smith, K.J., Davy, J.A. and Rosenberg, D.L. (2009), "The influence of motivation on cheating behavior among accounting majors", Schwartz, B.N. and Catanach, A.H. (Ed.) Advances in Accounting Education (Advances in Accounting Education, Vol. 10), Emerald Group Publishing Limited, Bingley, pp. 169-188.



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