Academy of Strategic Management Journal (Print ISSN: 1544-1458; Online ISSN: 1939-6104)

Abstract

Factors Affecting Online Cheating by Accounting Students: The Relevance of Social Factors and the Fraud Triangle Model Factors

Author(s): Mohannad Obeid Al Shbail, Esra'a B. Al-Trad, Hashem Alshurafat, Husam Ananzeh, Barween Hikmat Al Kurdi

Due to the COVID-19 pandemic outbreak, university students across the authors' universities have demonstrated similar performance results in conjunction with adopting the online learning systems. Occasionally, students snitch on their classmates' cheating behavior. It has been brought to our attention that students are acting in groups and in a very organized way to commit cheating using social media applications and other media. This research intends to understand the motivations underlying the behavioral intention to cheat while university exams are held online. In pursuing its aims, this study uses an integrated theoretical framework that includes the social capital theory and the fraud triangle theory. Through the use of a previously tested questionnaire, this study gathers data concerning the students cheating behavior from 213 respondents across a group of Jordanian universities. The findings of this study show that pressures, opportunities, rationalization, social norms, and social trust are all factors that affect the behavioral intention to cheat, which ultimately lead accounting students’ to commit cheating while taking exams online. This research provides several practical contributions to the educators who are seeking to minimize the chances for dishonest students to cheat in online exams.

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