Applying the Fraud Triangle to Higher Education: Ethical Implications

Burke, Debra D.; Sanney, Kenneth J.

doi:10.1111/jlse.12068

Cited by 42 publications

(61 citation statements)

References 7 publications

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“…Bujaki, et al (2019) explain that academic frauds are the action or behavior practiced to benefit oneself in improper ways. In addition, Burke & Sanney (2018) reveal that behaviors falling into academic frauds include acknowledging other"s works as one"s own, facilitating other students to commit academic frauds and general wrongdoings committed in an unjustifiable manner.…”

Section: Introductionmentioning

confidence: 99%

“…It is believed that the existence of academic fraud is driven by certain factors, such as pressure, opportunity, rationalization and academic entitlement (Burke & Sanney, 2018;Costley, 2019;Abusafia et al, 2018;Krou et al, 2019;Stiles,et al,2017). Pressure, opportunity and rationalization are known as fraud triangle.…”

Section: Introductionmentioning

confidence: 99%

“…Pressure, opportunity and rationalization are known as fraud triangle. Burke & Sanney (2018) suggest that fraud triangle may occur in academic realm. These three elements can be the cause for students to commit academic frauds.…”

Section: Introductionmentioning

confidence: 99%

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Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia

Savilia

Laily

2020

JABE

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The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting students were randomly sampled to be its samples. The data were collected using a questionnaire distributed either in person to the respondents or using a google form. The data were analyzed using multiple regression. The research results indicated that fraud triangle (pressure, opportunity, rationalization) and academic entitlement had a significant influence on accounting students’ academic fraud. This means lecturers could minimize academic fraud among their students by reducing pressure, opportunity and rationalization as well as academic entitlement

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia

Savilia

Laily

2020

JABE

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“…The literature is replete with the lamentations of academics who feel that pursuing academic misconduct forces them in to the role of detective. Collecting evidence, analysing scenarios, motives and prior offences and operating in a quasi-judicial, if not criminological paradigm, does not sit well within the cultural norms of academia (Brimble and Stevenson-Clarke 2006;Burke and Sanney 2018;Coren 2011;Keith-Spiegel et al 1998;Sutherland-Smith 2005: Thomas andDe Bruin 2012). Our experiences seemed to resonate so clearly with this sentiment to the point where we felt a profound urge to recreate a television crime show, with essays taped to the wall connected by string, surrounded by tacked-up maps and photographs of the suspects.…”

Section: Introductionmentioning

confidence: 99%

Paraphrasing tools, language translation tools and plagiarism: an exploratory study

Prentice

Kinden

2018

Int J Educ Integr

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In a recent unit of study in an undergraduate Health Sciences pathway course, we identified a set of essays which exhibited similarity of content but demonstrated the use of bizarre and unidiomatic language. One of the distinct features of the essays was the inclusion of unusual synonyms in place of expected standard medical terminology. We suspected the use of online paraphrasing tools, but were also interested in investigating the possibility of the use of online language translation tools. In order to test the outputs of these tools, we used as a seed document a corpus of text which had been provided to the students as prompt for the essay. This document was put through six free online paraphrasing tools and six separate iterative language translations through the online Google Translate™ tool. The results demonstrated that free online paraphrasing tools did not identify medical terminology as standardised or accepted nomenclature and substituted synonyms, whereas Google Translate™ largely preserved medical terminology. We believe that textual indicators such as the absence of standard discipline-based terminology may be of assistance in the identification of machine paraphrased text.

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“…Nesse sentido, as obrigações éticas de agentes com objetivos morais podem ter excedido o mínimo legalmente exigido pela legislação, tendo outras influências (Burke & Sanney, 2018). Essas normas que envolvem respeito dentro da organização podem ser desenvolvidas a partir de sessões de treinamento sobre a sociedade, bem como a partir de práticas de reforço entre os trabalhadores (Walsh, Lee, Jensen, McGonagle & Samnani, 2017).…”

Section: Introductionunclassified

Influência de Fatores Socioeconômicos na Definição do Comportamento Ético: Um Estudo Utilizando a Análise de Agrupamentos

Sanches

Maciel²,

Casagranda

et al. 2018

RAD

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A questão sobre comportamentos éticos vem ganhando destaque nos estudos administrativos. Diversos autores analisam o comportamento ético dos agentes em contraponto com seus valores morais e o oportunismo vigente. O estudo realizou uma análise de agrupamento caracterizando quatro grupos definidos (não éticos, pouco éticos, éticos e muito éticos) com base nas variáveis socioeconômicas. A pesquisa é descritiva, utilizando a técnica de survey, para coleta de dados, e análise de cluster. A amostra foi composta por 243 respondentes, entre janeiro e dezembro de 2016, na cidade de Campo Grande/MS. Os resultados indicam que as características socioeconômicas, na média, não se diferem significativamente entre os grupos compostos, mostrando que elas não influenciam no comportamento ético.

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Applying the Fraud Triangle to Higher Education: Ethical Implications

Cited by 42 publications

References 7 publications

Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia

Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia

Paraphrasing tools, language translation tools and plagiarism: an exploratory study

Influência de Fatores Socioeconômicos na Definição do Comportamento Ético: Um Estudo Utilizando a Análise de Agrupamentos

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