Kenneth J. Smith , David J. Emerson , Shawn Mauldin
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Online cheating at the intersection of the dark triad and fraud diamond
Academic misconduct is an issue that has plagued educators for as long as there have been formal performance assessments, and the technological advances in recent years have exacerbated an already vexing problem. Today’s student has a broad array of resources available to assist in their learning process. Unfortunately, many of those resources can be used to actively circumvent that process. A variety of assignment assistance websites offer students fee-based access to content ranging from publisher-provided test banks and homework solutions to course specific material generated by the instructor. Unauthorized access to these materials constitutes academic fraud. In this study we evaluate student use of these websites by developing a comprehensive framework consisting of the Dark Triad constellation of personality traits and the Fraud Diamond elements. We find that each Dark Triad trait exerts a unique influence on the Fraud Diamond elements, which in turn are associated with students’ intentions to access and use these websites.
期刊介绍:
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.