JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Vol 15 No 1 (2008): April

Factors Affecting Cheating Behavior among Accounting Students (Using the Theory of Planned Behavior)

Muhannad Atmeh (German Jordanian University)
Husam Al-Khadash (Hashemite University)



Article Info

Publish Date
07 Apr 2008

Abstract

As cheating behavior by accounting students may indicate to future unethical professional behavior, the purpose of this study is to examine students motivations (intentions) and abilities toward cheating behavior relying on the theory of planned behavior. It aims to analyze factors that might affect cheating among accounting students. Data were collected from the accounting students at the Hashemite University in Jordan, which is a large sized public university in the Zarqa Governance. A total of 307 accounting students participated in the study. Regression analysis was used to analyze the data and descriptive statistics were employed to summarize the information. Findings suggest that females, students with a high GPA and last-year students may be less likely to cheat. Also the results indicate that there are significant relationships between deterrents, alienation and neutralization with prior cheating and cheating likelihood.

Copyrights © 2008






Journal Info

Abbrev

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to ...