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

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  • Bujaki, Merridee
  • Lento, Camillo
  • Sayed, Naqi

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.

Suggested Citation

  • Bujaki, Merridee & Lento, Camillo & Sayed, Naqi, 2019. "Utilizing professional accounting concepts to understand and respond to academic dishonesty in accounting programs," Journal of Accounting Education, Elsevier, vol. 47(C), pages 28-47.
    • Handle: RePEc:eee:joaced:v:47:y:2019:i:c:p:28-47
    DOI: 10.1016/j.jaccedu.2019.01.001
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    References listed on IDEAS

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    1. Merridee l. Bujaki & Bruce J. Mcconomy, 2017. "Productivity in Top‐10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 269-313, December.
    2. Fogarty, Timothy J. & Black, William H., 2014. "Further tales of the schism: US accounting faculty and practice credentials," Journal of Accounting Education, Elsevier, vol. 32(3), pages 223-237.
    3. Colletaz, Gilbert & Hurlin, Christophe & Pérignon, Christophe, 2013. "The Risk Map: A new tool for validating risk models," Journal of Banking & Finance, Elsevier, vol. 37(10), pages 3843-3854.
    4. Sandra Scott, 2017. "From Plagiarism‐Plagued to Plagiarism‐Proof: Using Anonymized Case Assignments in Intermediate Accounting," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 247-268, December.
    5. T. Jeffrey Wilks & Mark F. Zimbelman, 2004. "Decomposition of Fraud†Risk Assessments and Auditors' Sensitivity to Fraud Cues," Contemporary Accounting Research, John Wiley & Sons, vol. 21(3), pages 719-745, September.
    6. Pamela Murphy & M. Dacin, 2011. "Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations," Journal of Business Ethics, Springer, vol. 101(4), pages 601-618, July.
    7. Stephen F. Hard & James M. Conway & Antonia C. Moran, 2006. "Faculty and College Student Beliefs about the Frequency of Student Academic Misconduct," The Journal of Higher Education, Taylor & Francis Journals, vol. 77(6), pages 1058-1080, November.
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    Cited by:

    1. James Bierstaker & William D. Brink & Sameera Khatoon & Linda Thorne, 2024. "Academic Fraud and Remote Evaluation of Accounting Students: An Application of the Fraud Triangle," Journal of Business Ethics, Springer, vol. 195(2), pages 425-447, November.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    3. Emilio Abad-Segura & Mariana-Daniela González-Zamar, 2020. "Research Analysis on Emerging Technologies in Corporate Accounting," Mathematics, MDPI, vol. 8(9), pages 1-29, September.
    4. Bayne, Lyndie & Birt, Jacqueline & Hancock, Phil & Schonfeldt, Nikki & Agrawal, Prerana, 2022. "Best practices for group assessment tasks," Journal of Accounting Education, Elsevier, vol. 59(C).

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    More about this item

    Keywords

    Fraud triangle; Risk management techniques; Academic dishonesty; Controls for academic dishonesty;
    All these keywords.

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate

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