Academic Cheating and Fraud Triangle Theory: Undergraduate Students’ Perspectives

Academic cheating is endemic to all levels of education and the impact is devastating; yet the disgraceful act persists and recurs oftentimes. Since cheating is an element of fraud, this study attempt to demonstrate how fraud triangle theory could be used as a theoretical foundation to explain the causes of academic dishonesty. This qualitative study explores the first-hand experience of academic cheating among accounting students in a public university in Malaysia. Face-to-face in-depth interviews with twenty undergraduate accounting students were conducted to gather their opinion and perception about academic cheating. A semi-structured interview question was designed based on the three elements of fraud triangle theory (pressure, opportunity and rationalization). The results revealed several possible key factors that motivate the students to engage in academic cheating. The findings of this study are essential to academician and the bodies of authority in improving the integrity of the accounting students and the education quality. The study is expected to assist the university in recognizing the red flags and identifying the current academic system weaknesses and formulating the preventive measures. The limitations and future research of this study are also discussed.