The influence of motivation on cheating behavior among accounting majors

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Advances in Accounting Education

ISSN: 1085-4622
Series editor(s): Dorothy Feldmann and Timothy Rupert

Subject Area: Accounting and Finance

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Document Information:
Title:	The influence of motivation on cheating behavior among accounting majors
Author(s):	Kenneth J. Smith, Jeanette A. Davy, Donald L. Rosenberg
Volume:	10 Editor(s): Bill N. Schwartz, Anthony H. Catanach ISBN: 978-1-84855-882-3 eISBN: 978-1-84855-883-0
Citation:	Kenneth J. Smith, Jeanette A. Davy, Donald L. Rosenberg (2009), The influence of motivation on cheating behavior among accounting majors, in Bill N. Schwartz, Anthony H. Catanach (ed.) 10 (Advances in Accounting Education, Volume 10), Emerald Group Publishing Limited, pp.169-188
DOI:	10.1108/S1085-4622(2009)0000010011 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Article type:	Chapter Item
Abstract:	This study uses structural equation modeling to examine the influence of academic motivation on reported prior cheating behavior, neutralization tendencies, and likelihood of future cheating among accounting majors. It also investigates the impact of prior cheating on neutralization of cheating behaviors and the likelihood of future cheating, as well as the potential mediating effects of neutralization on future cheating behavior. Our results support differentiation of the theoretical constructs within the specified process model, and also show significant positive associations between an amotivational orientation and prior cheating, neutralization, and the likelihood of future cheating.