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An Empirical Analysis on Students’ Cheating Behavior and Personality Traits in the Context of Fraud Triangle Factors

In: Contemporary Issues in Audit Management and Forensic Accounting

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  • Ali Altug Bicer

Abstract

The aim of this study is to analyze the relationship between personality traits and students’ cheating behavior using the five-factor personality model and the fraud triangle factors. This chapter develops an evidential study that has the goal to determine the relationship between the students’ cheating behavior and personality traits by using fraud triangle factors. In this context, 251 surveys have been conducted on students of a foundation university located in Istanbul. As means of data collection, NEO – Five Factor Inventory and Academic Fraud Risk Factors have been used. Data have been analyzed by regression tree analysis. Risk and classification tables have been created before starting the study with a decision tree in which classification and regression trees algorithms were implemented. The results reveal that rationalization behind the cheating is the most important reason for students to copy and people who believed that they were extremely appropriate to copy were responsible ones when analyzed in terms of their personality traits. The results of this study contribute to the literature by discovering the characteristics of those who admit academic dishonesty and underlie the factors or predispositions for engaging in this behavior. For sure, three factors of the fraud triangle may have different levels of significance in this study; in addition, pressure is not associated with the cheating behavior.

Suggested Citation

  • Ali Altug Bicer, 2020. "An Empirical Analysis on Students’ Cheating Behavior and Personality Traits in the Context of Fraud Triangle Factors," Contemporary Studies in Economic and Financial Analysis, in: Contemporary Issues in Audit Management and Forensic Accounting, volume 102, pages 1-10, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:csefzz:s1569-375920200000102004
    DOI: 10.1108/S1569-375920200000102004
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    More about this item

    Keywords

    Fraud triangle; academic cheating; academic dishonesty; regression tree; personality traits; M49; C14; C35;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • C14 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Semiparametric and Nonparametric Methods: General
    • C35 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions

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