The purpose of this research was to investigate, for the first time, tertiary education students’ ethical judgements in the Republic of Cyprus academic environment. The authors developed and administered a quantitative questionnaire to a sample of 1,000 individuals currently pursuing accredited degrees at two tertiary institutions. Statistical analysis revealed four factors, named violation of school regulations, selfishness, cheating, and computer ethics that describe students’ ethical judgements in the academic environment. The results indicate that students exhibit the lowest tolerance with ethical (...) issues relevant with selfishness and highest with issues relevant with computer ethics. In addition, a number of differences were revealed when the authors investigated the relationship between the four retained factors and variables such as gender, year of study, type of academic discipline, and religion. Finally, reflecting on the research findings, a number of practical recommendations are made mainly to educational institutions that wish to redefine their policies and procedures regarding ethics within their academic environment. (shrink)

Using Reidenbach and Robin's Multidimensional Ethics Scale, this study investigated the relationships between background variables and students' ethical evaluations, judgments, and behavioral intentions using 3 scenarios involving dilemmas related to academic dishonesty. The sample included 436 master's students and 142 doctoral students. The study found that the participants used a combination of ethical philosophies to make ethical decisions. The respondents judged improper citations more harshly than acts of inappropriate authorship or the falsification of data. The doctoral students generally considered behaviors (...) related to plagiarism and falsification to be more unethical than the master's students did, though no gender differences were found. (shrink)

This article investigates the propensity for academic dishonesty by university students using the partitioning method of decision tree analysis. A set of prediction rules are presented, and conclusions are drawn. To provide context for the decision tree approach, the partition process is compared with results of more traditional probit regression models. Results of the decision tree analysis complement the probit models in terms of predictive accuracy and confirm results previously found in the literature. In particular, students’ moral character—whether they believe (...) cheating is acceptable—is found to be the most important factor in determining the propensity for academic dishonesty. (shrink)

Using a parallel mixed-methods design, the current study examined university students’ perceptions of academic cheating through collecting and analyzing both the quantitative and qualitative data. Our quantitative findings corroborate previous research that male students have engaged more in academic cheating than females based on students’ self-reports, and that undergraduate students are less willing to discuss issues on academic cheating as compared with their graduate counterparts. Five themes emerged from the thematic analysis of the qualitative data: flexible definitions for cheating, environmental (...) promotion of cheating, the moral transgression of cheating, cheating as an ambiguous justification, and cheating as a conscious decision making process. The mixed-methods findings indicate that there is no relationship between students’ gender or classification and their endorsements of the qualitative themes. However, non-White students are more likely to endorse the theme “cheating as an ambiguous justification.” Implications for reducing and preventing academic cheating at the university level are discussed. (shrink)

The introduction and validation of a new instrument, The Moral Reasoning Inventory, designed to measure an individuals' moral reasoning (MR) in response to two moral dilemmas within a business setting is the subject of this article. The instrument consists of two moral dilemma scenarios with eight MR statements. Two measurement scales were used for analyzing patterns of individual responses: the strength of belief in the reasons and the importance of those reasons for resolving the dilemma. Managers enrolled in a part-time (...) MBA program were administered the new instrument. Data analysis clearly supported the effectiveness of the instrument to differentiate patterns of consistency in MR within decision groups. (shrink)

Academic frauds, dishonesty and cheating are pervasive in Pakistan, but thus far less systematic research has been undertaken on the effectiveness of the policies designed for countering academic dishonesty. Generally, the success of a policy depends on a good design and appropriate implementation. The design aspect of the policies to counter academic dishonesty in Pakistan is studied elsewhere, the purpose of this article is to empirically examine the implementation stages of the same policies. In doing so, the study utilizes a (...) panel data set comprising of 60 cross-sections and 06 time series observations (2012–2017). Results of the rigorous panel regression models shows that leniency in the prescribed punishments and an exhaustive belief on the efficacy of traditional examination surveillance methods are counterproductive. The study however failed to substantiate the direct relationship of discrimination and academic dishonesty in the sample. It is therefore concluded that prescribed punishments must be awarded in letter and spirit and that there is need for coordination at different stages of the implementation. Further, the study also recommends that traditional forms of examination surveillance must be augmented using modern technology. (shrink)

In business ethics, there is a large body of literature focusing on the conditions, factors, and influences in the ethical decision-making processes. This work builds upon the past critical reviews by updating and extending the literature review found in Craft’s :221–259, 2013) study, extending her literature review to include a total of 141 articles. Since past reviews have focused on categorizing results based upon various independent variables, we instead synthesize and look at the trends of these based upon the four (...) ethical decision making categories: Awareness, Behavior, Judgment, and Intention. We focus on the moderation and mediation effects found within these studies and provide an in-depth analysis of future trends. Furthermore, we also highlight key statistical and methodological concerns, outline overarching trends, and directions of future research in empirical ethical decision making. (shrink)

Using student self-reported cheating admissions and answers from a hypothetical cheating scenario, this paper analyzes the effects of individual and situational factors on potential cheating behavior. Results confirm several conclusions about student factors that are related to cheating. The probability of cheating is associated with younger students, lower GPAs, alcohol consumption, fraternity/sorority membership, and having cheated in high school. Student perceptions of the certainty and severity of punishment appear to have a negative and significant impact on the probability of cheating (...) on in-class assignments. Students who report a belief that cheating is never acceptable appear to be significantly less likely to cheat in any circumstance. This study illustrates the context-dependent nature of academic dishonesty, and the associated difficulty in understanding the relationships between measurable factors and cheating behavior. (shrink)

Cheating is fairly commonplace at both Tiers 1 and 2 AACSB accredited business schools. Distinct differences exist between Tiers 1 and 2 students with regard to cheating. Tier 1 students are more likely to cheat on written assignments, they believe sanctions impact cheating, and that a stigma is attached to cheating. Tier 2 students are more likely to cheat on exams, and nearly as likely to cheat on written assignments. Tier 2 students accept the notion that moral and ethical people (...) cheat. Tier 2 students who are Business Administration majors, those who are employed 40 h or more per week, married students, and married students with children are more likely to cheat. At both Tiers 1 and 2 schools Asian students are less likely to cheat, but resident members of fraternities and sororities and those who drink frequently are more likely to cheat. (shrink)

In this study we examine college cheating behaviors of business students compared to non-business students, and investigate possible antecedents to cheating in an effort to better understand why and when students cheat. We specifically examine power values; we found that they were positively related to academic cheating in our sample, and that choice of major (business or non-business) partially mediated the relationship between power values and cheating. We also considered the extent to which students provide justifications for their cheating, and (...) found that business students were more likely to justify (rationalize) their cheating behaviors. Finally, we update the literature in terms of the ways students cheat. We assess newer forms of academic cheating, as increased accessibility to information via the Internet and smartphones may have changed the ways and ease with which students cheat – a particularly relevant topic currently, as many classes have moved online during the COVID-19 pandemic. In our study, cheating was especially prevalent when taking quizzes or tests or completing homework online. We found that only 10% of participants reported never engaging in any of the cheating behaviors we examined. (shrink)

Most of research on fostering ethical behavior among students has taken place in US and Europe. This paper seeks to provide additional information to both educators and organizations about the ethical perceptions of Iranian students by investigating the effect of gender on students’ ethical behavior. The authors developed and administered a quantitative questionnaire to a sample of 203 individuals currently pursuing accredited degrees at one of the public universities in Iran. Statistical analysis revealed that male students have a significantly less (...) ethical behavior in three factors (selfishness, academic cheating and computer ethics) than female students. While the topic of students’ ethical behavior and its relationship with gender has been extensively studied before, there have been contrasting findings by different researchers. This paper is among the very few first researches conducted among Iranian university students to investigate the effects of gender on students’ ethical behavior under the four categories of violation of school regulations, selfishness, academic cheating, and computer ethics, hence making an important contribution to the ethics literature on the developing countries, since the study was conducted in Iran. (shrink)

This study examines business students’ ethical awareness for two virtues needed to maintain academic integrity, respect, and responsibility. Using the multidimensional ethics survey, five dimensions were measured for six scenarios representing student behaviors using Information Technology . The results indicate that students are ethically aware in respect situations, but are more neutral in responsibility situations. Of the five ethical dimensions, moral equity and relativism appear to be the strongest influences in academic integrity scenarios utilizing IT. This study provides guidance for (...) business professors in their pursuit of ethical excellence in the classroom and for researchers in search of greater understanding of ethical judgments of students. (shrink)

This paper provides a model for testing the relation between a particular action (cheating) and ethics education. The test is for a difference in the incidence of cheating (answer copying) between two groups: students who have and students who have not taken a course in ethics. The model facilitates testing by obtaining a relation between the unobservable variable (cheating) and an observable variable (a wrong answer on the target question which is the same as the answer of a nearby student). (...) The required sample size is large but roughly comparable to the size that has been used with an answer copying index. Unlike an answer copying index, the model does not rely on extensive copying by individual students. The model is best suited for faculty who use in-class, multiple-choice exams. (shrink)

This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 of Bailey et al. :1–26, (...) 2010), Chinese accounting students exhibit post-conventional levels of moral development similar to the highest levels reported, whereas Chinese accounting practitioners report post-conventional levels of moral development similar to the lowest levels of post-conventional moral development reported by the practitioners in Western countries. Furthermore, female Chinese accounting students score significantly higher on the post-conventional level of the development stage than do the male Chinese students, but there is no significant gender effect in P scores between the male and female accounting practitioners. (shrink)

We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’ reporting intentions for an anonymous channel are higher than for male participants; the (...) fraud perpetrator’s gender and the interaction with participants’ gender were not significantly associated with anonymous channel reporting intentions. Neither of the two factors nor the interaction between the two factors was associated with reporting intentions to a non- anonymous reporting channel. Results from an additional analysis indicate that male and female participants differ in the extent to which they judge the reduction in personal costs of an anonymous reporting channel compared to a non-anonymous reporting channel and that the reduction in personal costs mediates the relationship between participant gender and anonymous reporting intentions. (shrink)

Given the tremendous proliferation of student plagiarism involving the Internet, the purpose of this study is to determine which theory of ethical reasoning students invoke when defending their transgressions: deontology, utilitarianism, rational self-interest, Machiavellianism, cultural relativism, or situational ethics. Understanding which theory of ethical reasoning students employ is critical, as preemptive steps can be taken by faculty to counteract this reasoning and prevent plagiarism. Additionally, it has been demonstrated that unethical behavior in school can lead to unethical behavior in business; (...) therefore, correcting unethical behavior in school can have a positive impact on organizational ethics. To meet this objective, a content analysis was conducted on the written records of students formally charged with plagiarizing at a large West Coast university. Each case was classified according to the primary ethical reasoning that the student used to justify plagiarism. Results indicate that students predominately invoke deontology, situational ethics, and Machiavellianism. Based on these findings, specific recommendations are offered to curb plagiarism. (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)

This study examines whether truth-telling in the form of honest reporting is associated with cognitive moral development. Conventional agency theory assumes that people are self-interested and willing to tell a lie to increase their personal payoffs, while recent empirical evidence shows that some people give up monetary rewards to tell the truth. The social psychology literature suggests that cognitive moral development influences individuals’ ethical decisions. We carried out an experiment whereby participants submitted managerial reports in which truth-telling decreased their monetary (...) payoff. Despite the fact that their decisions were not subject to monitoring, auditing, or reputation effects, some participants reported honestly or partially honestly. We find the relationship between honest reporting and cognitive moral development to be both positive and linear. Compared with those at lower stages of cognitive moral development, participants at higher stages of cognitive moral development were more likely to submit an honest report and give up potential monetary gains from lying. We further examine the economic impact of honest reporting on the firm’s profit. With the assumption of self-interest and profit maximization, Antle and Eppen suggest that a contract with a hurdle-rate feature reduces managers’ information rent. We find that in comparison with the expected outcome of a hurdle contract, the firm can yield higher profits with a trust contract by hiring managers with a P-score higher than 16.67. (shrink)

Numerous researchers have investigated accounting students’ levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment :1–26, 2010). Thus, we endeavor to provide insight not only into the contradictory results but also about the applicability of (...) the DIT for studying accounting students. To do so, we collect published and unpublished DIT studies employing accounting students as subjects and use meta-analysis to aggregate findings across these studies to quantify their results, examining commonly employed variables. We show significant relationships between P scores and some variables but not others. Further, our findings demonstrate that the DIT provides added insights when exploring questions of ethical choice, and ethics instruction, particularly when the instruction is embedded in an accounting course. Finally, we find that the level of DIT P scores reported in the studies relates to whether the study was published. We discuss the implications of our findings for future research. (shrink)

This study examines the influence of ethics instruction, religiosity, and intelligence on cheating behavior. A sample of 230 upper level, undergraduate business students had the opportunity to increase their chances of winning money in an experimental situation by falsely reporting their task performance. In general, the results indicate that students who attended worship services more frequently were less likely to cheat than those who attended worship services less frequently, but that students who had taken a course in business ethics were (...) no less likely to cheat than students who had not taken such a course. However, the results do indicate that the extent to which taking a business ethics course influenced cheating behavior was moderated by the religiosity and intelligence of the individual student. In particular, while students who were highly religious were unlikely to cheat whether or not they had taken a business ethics course, students who were not highly religious demonstrated less cheating if they had taken a business ethics course. In addition, the extent of cheating among highly intelligent students was significantly reduced if such students had taken a course in business ethics. Likewise, individuals who were highly intelligent displayed significantly less cheating if they were also highly religious. The implications of these findings are discussed. (shrink)