Academic cheating behavior of accounting students: An integrated model of fraud triangle, social factors, and subjective norms

Abstract

This research examines the academic cheating behavior of accounting students through an integrated model combining the Fraud Triangle, social factors, and subjective norms. The research surveyed 326 accounting students from first-year to fourth-year levels at universities in Ho Chi Minh City, using SmartPLS for data analysis. Our findings reveal that Achievement Pressure and Time Pressure positively influence Academic Cheating Behavior, while Economic Pressure has no significant effect. In terms of Opportunity, the Internet positively impacts cheating, whereas the Institution factor does not. For the Rationalization component, only Lack of Motivation significantly affects cheating behavior, while Lack of Awareness and Lack of Competence do not. Among social factors, Social Pressure significantly impacts Academic Cheating Behavior, while Social Trust shows no effect. Finally, Subjective Norms and Attitude strongly influence both the Intention to cheat and Cheating Behavior.