Cheating behaviour among accounting students: some Malaysian evidence

Cheating behaviour among accounting students: some Malaysian evidence PurposeThis 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.Design/methodology/approachUsing 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.FindingsThe 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.Originality/valueThe 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Research Journal Emerald Publishing

Cheating behaviour among accounting students: some Malaysian evidence

Accounting Research Journal, Volume 29 (1): 14 – May 3, 2016

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1030-9616
DOI
10.1108/ARJ-05-2014-0050
Publisher site
See Article on Publisher Site

Abstract

PurposeThis 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.Design/methodology/approachUsing 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.FindingsThe 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.Originality/valueThe 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.

Journal

Accounting Research JournalEmerald Publishing

Published: May 3, 2016

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