The influence of fraud pentagon model on academic dishonesty of accountancy students in an online setup from the perspective of accounting educators as differed by the educators' gender

• Main Authors: Avila, Tricia Nathalia J., Manigbas, Alyssa Amor B., Miranda, Jose Raphael R., Setias, Joan
• Format: text
• Language: English
• Published: Animo Repository 2022
• Subjects: Cheating (Education); Students—Conduct of life; Web-based instruction—Moral and ethical aspects; Accounting; Other Education
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/12; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1071&context=etdb_acc
• Institution: De La Salle University

With the trend of shifting the traditional setup to online learning, more opportunities for fraud have emerged. As future Certified Public Accountants, integrity and honesty must be instilled as early as the undergraduate level. The Fraud Triangle Model is used to understand and analyze cases of business fraud. Several authors extended it by introducing Capability and External Regulatory Influence into the said model, forming the Fraud Pentagon Model. With the similarity of business fraud and academic dishonesty, it is interesting to use the model as a tool in explaining students' academic behavior. In light of this, the study aims to investigate the influence of Fraud Pentagon Model on academic dishonesty from the perspective of accounting educators. A sample size of 88 from a population of 396 CPAs in Education during the online setup serve as the study's respondents. The data acquired is analyzed using multiple regression analysis and test of difference using T-test. Results show that only Rationalization has significant influence on academic dishonesty and there are no significant differences between male and female perspectives. It is recommended that professional organizations, academic institutions, and professors have empathy, moral imagination and a proactive role to know what goes through the mind of their students and to use that knowledge to hone meaningful relationships with their students and to help cancel students’ wrongful rationalization process. The study also provides relevant information for future researchers.