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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.

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.

This paper looks at a particular type of cheating that occurs in an online university setting. That is, when students who have a connection from outside the online learning environment conspire to cheat together. It measures the correlations between student variables and cheating, instructional variables and cheating and learning outcomes and cheating. The purpose of this paper is to understand the relationships between these factors and cheating, in the hope that the multifaceted nature of academic dishonesty can be better understood.

This study surveyed a group of students (n = 88) who participated in cyber university classes in South Korea. The study investigates the correlations between student characteristics, student attitudes, instructional design, lecture quality and learning outcomes with cheating.

The research looks at correlations between stable demographic factors and student attitudes towards cheating and finds no strong relationships. On the other hand, this study finds statistically significant negative correlations between instructional design quality and cheating, and lecture quality and cheating. This shows that instructors can affect the amount their students cheat through improving the quality of their courses. Also, there was a significant relationship between students’ levels of learning, satisfaction, engagement and interest and cheating.

Looking at cheating from a variety of angles within a single research agenda gives a clear understanding to instructors as to how cheating in their class will manifest, and how it will negatively impact the quality of a student’s experience.

Academic dishonesty has been a matter of great concern in higher education for last few decades. The dishonest behavior of students at graduate and undergraduate level has become a severe issue for education and business sectors, especially when the students exercise same dishonest practices at their jobs. The present research aims to address this matter by investigating the perceptions of students towards academic dishonesty and exploring the security and penalties for dishonest acts of students.

A well‐structured questionnaire was used to collect the data from 958 respondents studying at graduate and undergraduate levels in different Pakistani universities.

It has been found that students involve in academic dishonest acts more frequently about which they believe to be less severe. Moreover, they also suggested lower or no penalties for the same dishonest acts which are perceived as less severe.

The results provide a strong implication for academicians to develop the moralities and ethics in students so that institutions may provide ethically cultivated professionals to the business community.

The research paper is pioneer in its nature to explore the academic dishonest acts of students and their perceptions regarding some of the dimensions of academic dishonest and integrity in Pakistani university students.

The purpose of this paper is to present the results of a survey regarding undergraduate students’ mobile phone usage patterns and its implication for teaching and learning in the Caribbean higher education academic environment.

A total of 144 students participated in the survey. The survey method utilized a structured questionnaire design comprising 24 items which was completed by students. A quantitative research methodology was used to analyze the data on student mobile phone usage patterns in an educational setting.

The results indicate that students find mobile phones to be an indispensable tool inside and outside the classroom environment. More interestingly, it revealed that despite unique socio-economic factors, students’ mobile phone adoption, usage and perception patterns in a developing country mirror those of their counterparts in developed states. This has profound implications for education policy in the region.

Little research has been done on students’ mobile phone use in the developing world context. Even less work has been done exploring mobile phone usage patterns of university students in the Caribbean region. Given the similarities with developed states, this paper shares ideas with university management and administration how they can incorporate mobile phone technology into their teaching methods, to enhance the learning experience in the Caribbean and the wider developing world context.

This paper aims to report on a recent study that investigated the distance learner's voice in relationship to their “lived experiences” of the use of information and communication technologies (ICTs), including new media, for teaching and learning. The study reported on here sought to understand how distance learners are using new technology for teaching and learning in a world that increasingly uses and relies on these technologies.

This qualitative study took a phenomenological approach to investigating the students' experiences with ICTs. Participants were purposively selected to represent a variety of undergraduate and graduate programs, as well as a diverse range of distance learning experiences. A number of strategies for collecting the student voice were utilised, including the Day Experience Method (DEM), Charting the Week's Activities (CWA) and focus group discussions.

The study found that learners vary widely in their use of new media. However, there is emerging evidence that distance learners of all ages are beginning to appropriate new media to support a more mobile and connected learning experience.

These findings suggest that students' learning preferences are changing. This study provides the basis for further studies in this area and the need for institutions to consider how these changing preferences might be considered in relation to policy and practice in the provision of education for distance learners.

The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating perceptions.

A survey is developed based on cheating actions and the love of money scales and administered to 213 undergraduate and graduate accounting students in two universities in the western US students' perceptions of cheating are measured. Students are classified according to their love of money as money‐worshippers, money‐repellants, or careless money‐admirers.

Accounting students view cheating actions outside the classroom as more unethical than cheating actions inside the classroom. The love of money is significantly related to perceptions of cheating. Money worshippers view cheating actions as more ethical followed by money‐admirers and money‐repellants who view such actions as more unethical.

The surveyed students may not be representative of all students in the USA. In addition, perceptions of cheating may not determine cheating behavior.

Instructors should continue to emphasize the importance of ethical behavior. Future employers should consider the love of money as an important psychological variable related to ethical perception in their hiring decisions.

Previous research founds that classroom cheating can be used to predict future workplace cheating among accounting employees. The study is the first to examine the relationship between the love of money and cheating among accounting students.

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.

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 309 business students (180 men and 129 women) enrolled in introductory accounting and business law classes on various aspects of honesty in academics. The study was motivated by the need to examine the underlying issues associated with students’ perceptions of cheating and whistle-blowing. An increased understanding of these perceptions would be insightful to professors as well as administrators. The study examines students’ reasons on whether they should whistle-blow and whether their reasons associate with their intentions to whistle-blow if they observe cheating. When examining a student's intent to whistle-blow, we considered the student's prior cheating behavior, gender, social desirability response bias, intentions to cheat in the future, reasons not to whistle-blow, and prior whistle-blowing. Our data extends prior research by considering the reasons students choose not to whistle-blow. Our research indicates that the number of reasons not to whistle-blow and having observed other students cheating reduced the likelihood of a student whistle-blowing, after controlling for social desirability response bias. The research indicates that to prevent unethical behavior in the future, institutions need to enforce consequences for those who cheat because unethical behavior at the academic level associates with unethical behavior in the corporate setting.