作者
Merridee Bujaki, Camillo Lento, Naqi Sayed
发表日期
2019/6/1
期刊
Journal of Accounting Education
卷号
47
页码范围
28-47
出版商
Pergamon
简介
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.
引用总数
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