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Cheating behaviour among accounting students: Some Malaysian evidence

Purpose – This 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...

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Main Authors: Ismail, Suhaiza, Yussof, Salwa Hana
Format: Article
Language:English
English
Published: Emerald Group Publishing Limited 2016
Subjects:
BJ Ethics
HF5601 Accounting. Bookkeeping
Online Access:http://irep.iium.edu.my/51102/1/Ismail_%26_Yussof_2016_-_Cheating_behaviour_among_acctg_students-Some_Msian_evidence.pdf
http://irep.iium.edu.my/51102/4/51102-Cheating_behaviour_among_accounting_students_SCOPUS.pdf
http://irep.iium.edu.my/51102/
http://www.emeraldinsight.com/doi/pdfplus/10.1108/ARJ-05-2014-0050
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spelling my.iium.irep.511022017-04-05T01:05:34Z http://irep.iium.edu.my/51102/ Cheating behaviour among accounting students: Some Malaysian evidence Ismail, Suhaiza Yussof, Salwa Hana BJ Ethics HF5601 Accounting. Bookkeeping Purpose – This 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/approach – Using 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. Findings – The 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/value – The 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. Emerald Group Publishing Limited 2016 Article REM application/pdf en http://irep.iium.edu.my/51102/1/Ismail_%26_Yussof_2016_-_Cheating_behaviour_among_acctg_students-Some_Msian_evidence.pdf application/pdf en http://irep.iium.edu.my/51102/4/51102-Cheating_behaviour_among_accounting_students_SCOPUS.pdf Ismail, Suhaiza and Yussof, Salwa Hana (2016) Cheating behaviour among accounting students: Some Malaysian evidence. Accounting Research Journal, 29 (1). pp. 20-33. http://www.emeraldinsight.com/doi/pdfplus/10.1108/ARJ-05-2014-0050 10.1108/ARJ-05-2014-0050
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
English
topic BJ Ethics
HF5601 Accounting. Bookkeeping
spellingShingle BJ Ethics
HF5601 Accounting. Bookkeeping
Ismail, Suhaiza
Yussof, Salwa Hana
Cheating behaviour among accounting students: Some Malaysian evidence
description Purpose – This 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/approach – Using 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. Findings – The 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/value – The 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.
format Article
author Ismail, Suhaiza
Yussof, Salwa Hana
author_facet Ismail, Suhaiza
Yussof, Salwa Hana
author_sort Ismail, Suhaiza
title Cheating behaviour among accounting students: Some Malaysian evidence
title_short Cheating behaviour among accounting students: Some Malaysian evidence
title_full Cheating behaviour among accounting students: Some Malaysian evidence
title_fullStr Cheating behaviour among accounting students: Some Malaysian evidence
title_full_unstemmed Cheating behaviour among accounting students: Some Malaysian evidence
title_sort cheating behaviour among accounting students: some malaysian evidence
publisher Emerald Group Publishing Limited
publishDate 2016
url http://irep.iium.edu.my/51102/1/Ismail_%26_Yussof_2016_-_Cheating_behaviour_among_acctg_students-Some_Msian_evidence.pdf
http://irep.iium.edu.my/51102/4/51102-Cheating_behaviour_among_accounting_students_SCOPUS.pdf
http://irep.iium.edu.my/51102/
http://www.emeraldinsight.com/doi/pdfplus/10.1108/ARJ-05-2014-0050
_version_ 1643613879939366912
score 13.211869

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