Prior research has demonstrated that accountants differ from the general population on many personality traits. Understanding accountants’ personality traits is important when these characteristics may impact professional behavior or ability to work with members of the business community. Our study investigates the relationship between Machiavellianism, ethical orientation, anti-intellectualism, and social desirability response bias in Canadian accountants. We find that Canadian accountants score much higher on the Machiavellianism scale than U.S. accountants. Additionally, our results show a significant relationship between Machiavellianism and (...) relativism, idealism, anti-intellectualism, and social desirability response bias. Our results indicate that professional Canadian accountants may not share the same personality characteristics as U.S. accountants. We extend previous research investigating Canadian accountants, by explicitly recognizing the impact of social desirability response bias, and by including anti-intellectualism. (shrink)

ABSTRACT Self-efficacy is the assessment of one’s capacity to perform tasks. Previous research has demonstrated that self-efficacy impacts ethical behavior and attitudes but its effect on ethical cognition and perceptions has not been studied. For the present study, participants analyzed an ethical dilemma after either high or low self-efficacy was induced. Participants analyzed the dilemma using one of two cognitive problem-solving techniques versus a third, control group, and what participants wrote about the problem was content-analyzed to determine how ethical cognition (...) is impacted by self-efficacy. Additionally, perceptions of the ethical problem were examined. Results revealed that differences in self-efficacy did not lead to changes in ethical cognition, but they did lead to changes in perceptions of ethical problems. Implications of these findings are discussed. (shrink)

In this article, the main factors of academic cheating and plagiarism in four countries are analyzed. Three groups of factors are investigated, namely individual, motivational, and contextual. A mixed method approach has been used, with material including student surveys, interviews with university teachers and administrators, and analysis of university documents. The survey results show that the role of individual social-demographic factors are not significant for predicting misconduct. Students are prone to neutralize their own blame in misconduct, and refer to the (...) external conditions by the proposition that it is difficult to avoid cheating and plagiarism during university studies. Students are also more likely to cheat and plagiarize in the conditions of weak teachers’ control and deterrents. Such results demonstrate the importance of an integrity policy at the national, institutional and classroom levels, and that the social and cultural environment can be important factors in cheating. Integrity systems and the level, which they have been implemented, have a significant impact on student misconduct and attitudes toward cheating. (shrink)

An important measure of the success of an academic institution is evaluation of its moral health. In order to investigate academic integrity in our institution, we administered the Academic Integrity Survey to a representative sample of 384 students from different departments. In addition we performed content analysis on 24 disciplinary hearing files from the previous academic year in order to ascertain which students were brought before the committee and why. Results show that the majority of students perceived academic misconduct as (...) a serious matter. Those who reported high on academic misconduct were concentrated among those who had not done national service, studied in the science faculty, and were Arabic-speaking students. Evaluation of the disciplinary hearings revealed that half the student brought before the committee were Arabic-speaking students despite their relatively small numbers in the college. The findings suggest that prevention of academic misconduct should focus on supporting specific at-risk populations. (shrink)

Studies have found that academic dishonesty is widespread. Of particular interest is the case of business students since many are expected to be the leaders of tomorrow. This study examines the cheating behaviors and perceptions of 819 business and engineering students at three private Lebanese universities, two of which are ranked as the top two universities in the country. Our results show that cheating is pervasive in the universities to an alarming degree. We first analyzed the data by looking at (...) the variables gender, college, GPA, and whether the students had taken the business ethics course. We then supplemented this analysis by building an ordered logistic regression model to test whether these independent variables affect the level of engagement in cheating behavior when we control for the other variables. The results show that males engage in cheating more than females and that students with a lower GPA engage in cheating more. We initially find a difference between business and engineering students, but once we control for the other variables, this difference ceases to exist. Our most surprising result is that the business ethics course seems to have a detrimental effect on the cheating behavior of students. Finally, we find that perception plays a key role in defining the behavior of students. The more that students perceive that others are engaging in a certain behavior, the higher the probability that they will engage in the behavior, even if they believe that this behavior constitutes cheating. (shrink)

A well-known common wisdom asserts that strong social bonds undermine delinquency. However, there is little empirical evidence to substantiate this assertion regarding adolescence academic cheating across cultures. In this study, we adopt social bonding theory and develop a theoretical model involving four social bonds and adolescence self-reported academic cheating behavior and cheating perception. Based on 913 adolescents in France and China, we show that parental attachment, academic commitment, and moral values curb academic cheating; counterintuitively, peer involvement contributes to cheating. We (...) test our theoretical model across culture and gender, separately, using multi-group analyses. For French teens, peer involvement encourages and moral values undermine cheating; for Chinese adolescents, all four social bonds contribute to cheating, similar to the whole sample. For girls, parental attachment deters, but peer involvement enhances cheating. For boys, parental attachment is the only social bond that does not affect cheating. We treat social integration as a mediator of the relationship between peer involvement and social bonds that construct, in turn, is related to cheating and ask: Considering popularity, who are likely to cheat? Our answers provide an interesting paradox: Popularity matters, yet popular French girls and unpopular Chinese boys are likely to cheat. Social sharing is a positive pro-social behavior in consumer behavior. However, academic cheating and rule breaking, reflecting self-serving altruism and the red sneakers effect, at a very young age may have the potential to grow into the Enron Effect later in their lives as executives in organizations. We shed new lights on both the bright and dark sides of social bonds on cheating, demonstrate bad company corrupts good morals, differently, across culture and gender, and provide practical implications to social bonding, business ethics, and cheating. (shrink)

The main purpose of this study is to understand the demographic, personal and situational determining factors leading to academic misconduct among undergraduate students by comparatively analyzing the differences among Economics and Business students and other major students. Two thousand four hundred ninety-two undergraduate students from different Portuguese Public Universities answered a questionnaire regarding their propensity to commit academic fraud, 640 of whom were Economics and Business students. Results concluded that Economics and Business students can be distinguished from others regarding the (...) likelihood of copying from the other Major students. Younger students admit more readily to the possibility of cheating than older students. Results indicate a greater probability of acceptance of dishonest practices outside the area of Economics and Management and a greater probability of condemnation of improper practices by students of Economics and Management. This indicates that students of Economics and Management are aware that their behavior is incorrect and unacceptable; peer-pressure and the learning process itself constitute the main justifications provided by Economics and Business students for their fraudulent actions. Implications for this practice are discussed. (shrink)

Academic integrity violations on college campuses continue to be a significant concern that draws public attention. Even though AI has been the subject of numerous studies offering explanations and recommendations, academic dishonesty persists. Consequently, this has rekindled interest in understanding AI behavior and its influencers. This paper focuses on the AI violations of plagiarism and sharing homework for freshman business students, examining the factors that influence a student’s intention to plagiarize or share homework with others. Using a sample of more (...) than 1300 freshman business students over 2 years, we modeled intent to plagiarize and intent to share homework using factors in the Theory of Planned Behavior in addition to past violation behavior and moral obligation. Based on the results of this study, attitude, perceived behavioral control, subjective norm, and in addition past behavior and moral obligation, were found to significantly influence an individual’s intention to violate academic integrity, explaining 33 and 35 % of the variance in intention to commit an AI violation for sharing homework and plagiarism, respectively. These results contribute to a better understanding of individuals’ motivations for plagiarizing and sharing homework, which is a necessary step toward reducing academic integrity violations. (shrink)

This article focuses on the use of a technology-based intervention to change academic integrity knowledge and attitudes. Using a sample of more than 5,000 freshman students drawn from two major midwestern universities in the United States over a 3-year period, an online intervention was used to determine whether AI knowledge and attitudes could be changed. Based the results of this study, AI knowledge and attitudes can be improved using an online intervention. These results contribute to a better understanding of the (...) AI climate on campus and suggest that technology-based interventions can be used to enhance knowledge and change attitudes toward AI on campus. (shrink)

With the increasing demand for ethical standards in the current business environment, ethical leadership has received particular attention. Drawing on self-verification theory and social exchange theory, this study investigated the effect of leaders’ core self-evaluation on the display of ethical leadership and the moderating role of employees’ exchange ideology in the relationship between ethical leadership and employees’ job performance. Consistent with the hypotheses, the results from a sample of 225 dyads of employees and their immediate leaders showed a positive relationship (...) between leaders’ core self-evaluation and ethical leadership. Moreover, the results showed that ethical leadership mediates the effects of leaders’ core self-evaluation on employees’ job performance. Furthermore, we found that employees’ exchange ideology moderates the relationship between ethical leadership and job performance. The theoretical and practical implications of these findings are discussed. (shrink)