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...

Full description

Bibliographic Details
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/ http://irep.iium.edu.my/51102/ http://irep.iium.edu.my/51102/ 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

id	iium-51102
recordtype	eprints
spelling	iium-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 PeerReviewed 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. E-ISSN 1030-9616 http://www.emeraldinsight.com/doi/pdfplus/10.1108/ARJ-05-2014-0050 10.1108/ARJ-05-2014-0050
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
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/ http://irep.iium.edu.my/51102/ http://irep.iium.edu.my/51102/ 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
first_indexed	2023-09-18T21:12:18Z
last_indexed	2023-09-18T21:12:18Z
_version_	1777411333817368576

Cheating behaviour among accounting students: Some Malaysian evidence

Similar Items