Utilizing professional accounting concepts to understand and respond to academic dishonesty in accounting programs

Merridee Bujaki, Camillo Lento and Naqi Sayed

Journal of Accounting Education, 2019, vol. 47, issue C, 28-47

Abstract: We apply professional accounting concepts to academic fraud in accounting education. First, we use the fraud triangle to understand professors’ perceptions of academic dishonesty and find two components to each fraud triangle corner. Specifically, the attitude and pressure corners have elements of faculty and student agency, while the opportunity corner is within a professor’s control. Second, risk mapping reveals plagiarism and exam cheating as more impactful than assessment protocols. We also find that faculty efforts to control academic dishonesty are mostly well-directed; however, there are opportunities to employ both preventive and detective controls more frequently.

Keywords: Fraud triangle; Risk management techniques; Academic dishonesty; Controls for academic dishonesty (search for similar items in EconPapers)
JEL-codes: A22 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:47:y:2019:i:c:p:28-47

DOI: 10.1016/j.jaccedu.2019.01.001

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