Factors affecting fraud among accounting students

Number of pages: 95 File Format: word File Code: 29834
Year: Not Specified University Degree: Master's degree Category: Librarianship
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    Thesis for Master of Accounting (M.A)

    Abstract

    We are all familiar with the meaning and concept of cheating, although cheating can be generalized to many examples, but we mean cheating in academic exams. Cheating is a dishonest behavior, it is a way other than the honorable way and reaching reality and truth, it is other than the legitimate way and showing oneself with an upside down and incorrect face. Cheating is defined as a type of plagiarism that refers to cheating in assignments, and according to the technological conditions, this type of cheating is increasing and constitutes a larger share of frauds. Cheating is a pervasive phenomenon that educational systems have been facing for years, and the purpose of this research was to determine the opinions of accounting students of Gilan Azad University of Research Sciences about exam cheating and its relative frequency. The research sample included 103 accounting students who participated in the study in the winter of 1992 and spring of 1993. The questionnaire was distributed to students at the end of the exam and they expressed their opinions about the amount of cheating. This research includes 5 hypotheses, each of which has a significant relationship with academic cheating. The results of this research indicate that academic cheating and cheating is a phenomenon whose prevalence and prevalence in educational environments is undeniable.

    Key words: academic cheating, cheating, plagiarism, accounting students

    Academic cheating is a common and alarming problem. in educational environments. Research by McCobe and Bowers (1994) has also shown that 70% of university students have cheated at least once. It seems that this problem has increased in recent years with the introduction of new technologies. (McCobb and Bowers, 1994) Cheating is a pervasive phenomenon that educational systems have faced for years and have incurred a lot of costs. This phenomenon is considered as one of the important factors that threaten the learning of learners and is often so widespread among students that most of them have reported some kind of academic dishonesty during their studies. Although it is not possible to determine a certain percentage about the prevalence of fraud. Numerous researches in different countries have shown that cheating is not specific to one academic course, one university and one country, but it is seen all over the world. On the other hand, the rate of academic cheating last year has been regularly increasing and with the development of new technologies, it has become so common that it can be considered an epidemic problem. The first chapter deals with the preliminary and general outline of the research. In this chapter, the statement of the research problem, the necessity and importance of the research and the objectives of the research are mentioned. The second chapter is devoted to the review of sources and formulation of the theoretical framework of the research. The third chapter deals with the methodological and technical issues of the research. In this chapter, the research method, hypotheses and related variables, their theoretical and operational definition, research plan, topics related to sampling, validity and reliability and so on. . . It is mentioned. In fact, this chapter describes the preparations used to enter the research field. The fourth chapter will consist of several parts. The description and distribution of the respondents, the description of the independent and dependent variables of the research, as well as the correlation between the indicators of the independent and dependent variables complement this chapter. The final chapter is the result of re-reviewing the entire research and tying its different parts together, in order to draw conclusions and offer suggestions based on the findings of the research. Concerns have been created in the educational and career process. According to Mehr's report, today's students are growing up in a society with weak moral values ??and this factor has caused an increase in the occurrence of behaviors such as cheating. Research has shown that there is a direct relationship between cheating students in the university and unethical behavior in the workplace, so that between 82 and 93% of cheating students have no career advancement in the workplace or even get fired.Cheating students are among those who later played computer games in the workplace, surfed the web for personal matters, and talked for a long time during their working hours. They are on the phone.The misconception of cheating is actually formed between the ages of 12 and 14 when students compete with each other to get better grades .According to a three-year study conducted by researchers at Duke University, wrongful behaviors such as cheating among university students around the world, especially female students, have been on the rise and have generally tripled over the past 65 years. For example, in 2002, about 75% of female students at American, English, French, and Canadian universities declared that they had cheated at least once during their studies. According to CNN report, 75% of students who resort to cheating in exams have cheated professionally in high school and considered this a completely normal behavior. This is while the statistics of cheating among the students of most universities in the world has increased from 23% in 1941 to 70% in 2005. During the years 2002 to 2005, 50,000 students from 60 American universities were examined, and it was found that about 70% of them had cheated several times to get high grades and get a passing grade. 24% of accounting students, 25% of marketing students, 64% of management students, and 45% of business students have resorted to cheating in order to solve assignments and get a passing grade. According to the findings of Ohio State University researchers, the statistics show that cheating among American students has increased significantly in the past 50 years, and due to the lack of serious actions by the authorities, the number of cheating students is increasing day by day. One of the Professors at the University of Kansas believe that public opinion believes that students mostly cheat because they do not have enough skills, but research has shown that more than 30% of these students have enough information but prefer to cheat to get higher grades. Students majoring in accounting, mathematics, applied sciences, statistics and engineering have the highest rate of cheating among American students. According to statistics that were first taken from 1815 students in French universities, 70.5% Students admitted to cheating in exams, and out of this number, 35.6% usually cheated during school as well. According to the findings of French researchers, cheating among the students of this country has unfortunately become a habit and the most common methods of cheating among these students are using mobile phones and taking small cheat sheets to the exam session. Most of the students stated that the reason for their cheating was the large volume of course topics and lack of motivation to learn these materials. Officials in charge of French universities are allowed to suspend one month to five years of education for cheating students. In a conference held last year on the topic of "increasing cheating in the British higher education system", it was found that a quarter of British university students cheated in their exams, and only three percent of them were detected while cheating and they were dealt with seriously and legally. According to the Varsity newspaper report, almost half of the students of Cambridge University have cheated, and among the different disciplines, law students ranked among the highest cheating students with a statistic of about 62%. Cheating and cheating in the educational system has a long history and has always been one of the problems of the educational system because it costs a lot of money for educational systems and is one of the disruptive factors in learning. CCTVs are used to prevent fraud, but on the other hand, they create new ways to cheat.                                                                                                                           There are different types of educational cheating. In a general category, cheating can be classified as cheating in tests and cheating in assignments.

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    Table of Contents

    Title

    Abstract 1

    Chapter One - Research Overview 2

    1-1 Introduction 3

    1-2 Statement Problem 1-3 Importance and necessity of research 6 1-4 Research objectives 7 1-5 Research questions 6-1 Research variables 8 1-7 research hypotheses 9 1-7 research hypotheses 8 18 research methods 9 1-9 community and statistical sampling methods 9

    1-10 research field 9

    1-11 information gathering method 10

    1-12 general research framework 10

    Chapter two - literature, theoretical foundations and research background 11

    2-1- Introduction 12 2-2- Concept of cheating 12 2-2-1 Cheating in a general sense 12 2-2-2 General and comprehensive definition of cheating 12 2-3 Types of academic cheating 13 2-4 Fraud prevention and detection methods 13 2-4-1 Structure of plagiarism 14 2-4-2 Predictability 14 2-5 Analysis of the pathology of fraud and plagiarism 14 2-6 Effective causes of fraud and academic plagiarism in academic society 15 2-6-1 Cultural factors 15 2-6-1-1 Weakness of moral values ??15 2-6-1-2 Convenience 15 2-6-1-3 Lack of interest and motivation 16 2-6-1-4 Relationships instead of principles and rules 16 2-6-1-5 Weakness of faith 16

    2-6-2 research factors                                                             16

    2-6-2-1 Lack of sufficient expertise 16

    2-6-2-2 Ignorance of relevant laws 17

    2-6-2-3 Poor writing 17

    2-6-2-4 Poor translation 17

    2-6-3 Educational factors 17

    2-6-3-1 Education-oriented schools and universities 17

    2-6-3-2 Quantity instead of quality 17

    2-6-3-3 Education and information Inadequate information 18

    2-6-3-4 Compulsion to research 18

    2-6-4 Social factors 18

    2-6-4-1 Lack of control and supervision Sufficient 18 2-6-4-2 Lack of up-to-date laws 18 2-6-4-3 Inadequacy of criminal and penal system 19 2-6-4-4 Formation of wrong patterns 19 2-6-5 Economic factors 2-6-5-1 Lack of funding and facilities 19 2-6-5-2 Advancement of tools and technology 19 2-7 Factors affecting cheating and plagiarism 19

    2-7-1 internal factors 19

    2-7-2 external factors 20

    2-8 issues related to academic cheating 21

    2-9 types of cheating in the exam 22

    2-10 Reasons for cheating 22

    2-11 Academic performance evaluation challenges 23

    2-11-1 Technical challenges 23

    2-11-2 Skill challenges 23

    2 3-11-3 Ethical challenges 23 2-12 Examining factors influencing academic cheating 24 2-13 Examining the relationship between cheating and gender (boys and girls) 24 2-14 Cheating among accounting students 25

    2-15 Fraud from the point of view of biology, psychology and sociology

Factors affecting fraud among accounting students