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The Effect of Fraud Triangle on Business Students' Cheating Behavior

Directory : Faculty : Intellectual Contributions

Intellectual Contribution by Frederick Choo

Contribution Title

The Effect of Fraud Triangle on Business Students' Cheating Behavior

Conference

Amercian Accounting Association Annual Meeting

Year

2005

Description

This study applies a theory of fraud behavior, known as the "fraud triangle" in the auditing literature (SAS No.99, AICPA), to the study of cheating behavior in class. The fraud triangle consists of three forces - pressure, opportunities, and rationalizations _ that interactively affect fraud behavior in the business world. We constructed an experiment to determine the interactive effect of these three forces on cheating behavior in class. We found a statistically significant three-way interactive effect indicating that pressure, opportunities, and rationalization jointly influence students' propensity to engage in cheating behavior. Other individual characteristics such as gender and GPA were also analyzed and discussed.

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