During 2012 students enrolled in a Master’s management accounting unit were invited to complete a compulsory class quiz, which was arranged to include a mild form of deception allowing them an opportunity to cheat. Prior to the test students were coached concerning the importance of the ICMA code of ethical conduct, which formed the basis of the quiz. Following the test, students were made aware of the deception and asked to judge the propriety of their actions using a research instrument (...) based on moral intensity theory (Jones in The Academy of Management Review, 16(2), 366–395, 1991). Academic dishonesty, in its many forms is endemic in universities and in this study a significant number of students take advantage of an opportunity to maximise test scores and earn an advertised reward by cheating. Others adopted a virtuous position and opted not to use the information. As reported from an earlier investigation, Woodbine and Amirthalingam (2013) again demonstrate the effect of cognitive dissonance (Festinger 1957) although previously the research instrument did not clearly differentiate between respondent types. A logistic regression of subsequent data establishes that high achievers (in terms of their test scores) are more likely to take advantage of the disclosed information to maximise scores and that this is somewhat offset by aspects of their moral character. Immediately following the field experiment, students met to reflect on their actions. A summary of their responses is provided, which tends to support prior evidence that many are somewhat blasé in their attitude to this form of opportunistic behaviour. These findings have ramifications in terms of the way tertiary institutions emphasise academic excellence before moral development, while acting to manage the incidence of misbehaviour. (shrink)