Search results

This study aims to examine the cheating behaviour among accounting students in terms of the extent of neutralization of cheating and the effectiveness of deterrents to cheating of cheaters and non-cheaters. It also aims to examine the differences in the cheating behaviour between males and females of cheaters and non-cheaters groups.

Using a questionnaire survey on academic dishonesty developed by Haines et al. (1986) which was administered to accounting students, 435 usable responses were obtained and analysed using Statistical Package for the Social Sciences. In achieving the objectives, mean score, standard deviation and independent sample t-tests were performed.

The results on the extent of cheating neutralization revealed that cheaters have significantly greater excuses to cheat than the non-cheaters. In addition, males have greater neutralization for cheating than females. In terms of the effectiveness of the deterrent to cheating measures, there were significant differences between cheaters and non-cheaters on the effectiveness of two deterrents to cheating measures. The comparison between males and females reveals significant differences between the two genders for cheating neutralization as well as the three cheating deterrents for both cheaters and non-cheaters groups.

The present study does not only investigate the differences in the cheating behaviour between cheaters and non-cheaters in terms of neutralization and deterrents to cheating but also provides evidence on the cheating attitude based on gender.

The aim of this paper is to explore the behavior pattern, perceptions, and motivations of students towards academic misconduct in a Business School with a view to mitigating its occurrence.

The survey was conducted among a batch of undergraduate students who responded to various dimensions of plagiarism through a structured questionnaire. Responses were measured on a Likert scale. Some non-parametric tests were done for statistical analysis.

From the perception of the prevalence of plagiarism committed by others, the authors found that the majority tend to believe that it happens in spite of the existence of preventive policies. Based on the findings, the authors conclude that the students who are more prone to cheating/plagiarism are male, with low grade point average, and are not on scholarship. Parental disapproval is found to be one of the dominant deterrent factors that have the potential to restrain unethical behavior.

The findings demonstrate that the managers of graduate programs should include parental roles in the deterrent mechanism to improve the quality of education.

Very little evidence exists about the perception of academic dishonesty among the students of a multicultural academic institution located in a middle-east country. There are not many studies that analyze the effectiveness of deterrents from a student’s perspective. In this paper, the authors have attempted to assess the value of various deterrents and their effectiveness as perceived by the students.

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.

Academic dishonesty in post‐secondary education is a widespread, insidious and global problem. Business educators hosting foreign students locally and teaching abroad more than ever need to understand the nuances and attitudes of different student populations and how these differences may manifest themselves in a course. This research contributes to the growing albeit still scanty body of literature demonstrating that significant cross‐national differences exist regarding students' attitudes, beliefs and propensities toward cheating. This study compares US and Hong Kong university business students on three areas: cheating behaviors and perceptions, relationships between academic dishonesty and gender, and prediction of academic dishonesty. A total of 443 usable surveys were collected in the USA and 622 in Hong Kong. Statistically significant differences are presented followed by discussion and implications.

As more students take online courses as part of their college curricula, the integrity of testing in an online environment becomes increasingly important. The potential for cheating on exams is generally considered to be higher in an online environment. One approach to compensate for the absence of a physical proctor is to use a remote proctoring service that electronically monitors the student during the examination period.

We examined the exam grades for 261 students taking two different upper division accounting courses to determine if a computer-based remote proctoring service reduced the likelihood of cheating, measured through lower exam scores, as compared to classroom proctoring and no proctoring. We examined both online and on-campus courses.

In qualitative and quantitative accounting courses, evidence shows that grades were significantly lower for students who were proctored using a remote proctoring service compared to students who were not proctored. In the quantitative course, remote proctoring resulted in significantly lower final exam scores than either classroom or no proctoring. However, in the qualitative course, both remote proctoring online and live proctoring in a classroom resulted in significantly lower final exam scores than no proctoring, and they are not statistically different from each other.

Academics and administrators should find these results helpful. The results suggest that the use of proctoring services in online courses has the potential to enhance the integrity of online courses by reducing the opportunities for academic dishonesty during exams.

This study surveyed 195 business students (74 women and 121 men) from three institutions on various aspects of honesty in academics. The study is driven by a concern for the audit implications of the increasing evidence of the link between unethical behavior in college and the workplace and students’ increasing insensitivity to ethical issues. The results of the study evaluate students’ opinions of cheating and the percentage of students who have or would whistle-blow if they observe cheating. The study also examined whether characteristics such as prior cheating behavior, gender, social desirability response bias (SDRB), the belief about doing more about cheating, and prior whistle-blowing will affect a student's intent to whistle-blow. Our data extends prior research on cheating and SDRB by testing their association with students’ self-reported tendency to whistle-blow. Our research indicates that students who have whistle-blown have a higher reported intention to whistle-blow after accounting for the effect of SDRB. Our data indicate that students’ intentions are an important factor that should be considered by instructors as well as researchers.

We first discuss what fairness may mean in the context of the dispute settlement process, noting the crucial relation between fairness in dispute settlement and the functioning of the trading system as a whole. We explore this relation further through an analysis of three main groups of dispute settlement cases. These are cases that turn around the question of defining fair competition; cases that arise from the use of contingency measures; and cases that draw the boundaries between domestic regulatory measures and the trade-related norms and rules of the WTO. There follows an analysis of experience with compliance and with the use of countermeasures in various cases. Finally, taking together the rulings of the Dispute Settlement Body and the procedures for compliance and the use of countermeasures, we conclude that while the present dispute settlement process serves to protect the fairness of the trading system as a whole, there are some aspects of dispute settlement that remain problematic from the standpoint of fairness.

We develop a theoretical model of input use by agricultural producers who purchase crop insurance, and thus may engage in moral hazard. Through simulations, our findings show a combination of partial insurance coverage and partial monitoring of inputs may reduce substantially the problems associated with moral hazard. The minimum level of input use that must be required by regulation is determined to be substantially lower than the optimal or actual input level chosen by producers. Because the use of inputs for crop production occurs in many stages over the pre‐planting, planting, and growing seasons, only a minimal input requirement is needed. Thus, the cost of implementing such a regulation can be kept much lower than would be the case for a regulation of complete monitoring of input usage.

The researchers aim to investigate how students can be deterred from cheating, whether legal or ethical policies and procedures are effective and whether there are gender differences.

Using data on students undertaking midterm and final e-examinations, as well as a control group of students who were caught cheating in an online mid-semester examination, the authors attempt to answer the research questions.

No differences were found in cheating in terms of students’ gender or whether they were repeating a course or not. However, the study revealed that if there are more internal controls imposed and if before the examination students are made to reinforce their academic integrity, e-examination cheating is reduced.

No other published study was carried out with students who were involved in cheating.