Academic misconduct has likely been an issue for as long as there have been graded assessments, and the COVID-19 pandemic has arguably exacerbated the problem. Not surprisingly, most current research has focused on cheating in the online environment. This paper redirects these efforts to in-class academic fraud by examining the joint influence of individual-level psychopathy and elements comprising the fraud diamond on face-to-face exam cheating. Our findings indicate a direct and indirect association between psychopathy and exam cheating behaviors, as predicted. Moreover, there are observable differences in the reported cheating behaviors and other responses of interest based on respondents' reported psychopathy levels.

ABSTRACT Academic misconduct has likely been an issue for as long as there have been graded assessments, and the COVID‐19 pandemic has arguably exacerbated the problem. Not surprisingly, most current research has focused on cheating in the online environment. This paper redirects these efforts to in‐class academic fraud by examining the joint influence of individual‐level psychopathy and elements comprising the fraud diamond on face‐to‐face exam cheating. Our findings indicate a direct and indirect association between psychopathy and exam cheating behaviors, as predicted. Moreover, there are observable differences in the reported cheating behaviors and other responses of interest based on respondents' reported psychopathy levels.

Recently, several factors have exacerbated the potential for college students to circumvent the learning process. These include rapid technological advances, easy information access, pressure to succeed, and the widespread availability of websites that provide “assistance” in completing outside assignments. With data collected from a sample of 964 students pursuing a variety of academic degrees at a U.S. public university in the Mid-Atlantic region, we conducted Partial Least Squares Structural Equation Modeling (PLS-SEM) analyses to assess the impact of individual-level personality factors on student inclinations to use assignment assistance websites (AAW). Specifically, we examined how self-efficacy interacted with the constituent components of the fraud diamond to influence students’ decisions to use AAW. We observed that self-efficacy exerted a substantial influence on multiple fraud diamond elements, and that both the fraud diamond and self-efficacy play an influential role in not only students’ intentions to use AAW but also their actual use. However, the effects of self-efficacy were fundamentally different between groups identified as cheaters or non-cheaters. For example, although we found that self-efficacy exerted a negative influence on students’ motivation to cheat for the full sample and that this effect was stronger for the non-cheaters, we also found that this effect was positive and non-significant for those who reported frequent/very frequent cheating. Conversely, while the effects of self-efficacy on perceived capability were positive for the full sample and three times larger for the cheaters, it was not significant for non-cheaters. These results lead us to believe that there is one or more unmeasured confounding variables that are influential in the cheating decision.

Business students have long been noted for their differential proclivity to engage in academic misconduct. Unfortunately, the potential for misconduct has been exacerbated in recent years by rapid advances in technology, easy access to information, competitive pressures, and the proliferation of websites that provide students access to information that allows them to directly circumvent the learning process. Using a convenience sample of 631 students matriculating in various business majors at four U.S. universities and structural equations modeling procedures, this study assesses the effects of psychological factors on business students’ propensities to utilize the services of homework assistance websites. Specifically, we examine how “Dark Triad” personality traits (i.e., narcissism, Machiavellianism, and psychopathy) interact with Fraud Diamond elements to influence student decisions to engage the services of these websites. We find that each Dark Triad trait exerts a significant influence on at least one of the Fraud Diamond elements, which in turn have a significant direct or indirect positive association with students’ reported intentions to utilize, and reported utilization of, these websites.

This chapter combines quantitative studies of the connections between stressors and performance in accounting settings and identifies the mediators and moderators of stressors–performance relationships. Using meta-analyses and path analyses, this research compiles 72 studies to investigate the relationships of stressors with accountant and auditor performance. As hypothesized, bivariate meta-analyses results indicate that work-related stressors negatively affect performance, and burnout and stress are negatively related to performance, whereas motivation is positively related to performance. Moreover, a meta-analytical structural equation modeling indicates that role stressors have significant direct and indirect effects (through burnout and stress) on job performance. Accumulation of multiple samples through meta-analysis bolsters statistical power compared to single-sample studies and thus reveals the sign of residual direct effects of role stressors on job performance in accounting settings.

The recent pandemic necessitated a migration to online instruction leading to concerns regarding the integrity of online assessments as a result of the presence of fee-based websites that disseminate answers to students. We validated this concern by evaluating student performance on an online quiz where some of the questions had easily searchable answers, and others that had been altered so that an internet search would return no usable results. Analysis of the results showed that students performed better on the readily searchable questions compared to those that were not. A follow-up study was conducted in which access to other websites was prohibited. In this assessment, students performed significantly worse on the previously searchable questions, but their performance on the de-identified questions was unchanged. Collectively, these results indicate that there was student use of homework assistance websites to obtain answers, a problem that should trouble accounting educators across the globe.

This study's purpose is to examine whether resilience, conceptualized by Connor and Davidson (2003) as one's capacity to persevere and rebound under adversity, was a potential mitigating and/or moderating factor in the dynamic between both psychological distress and academic burnout, and student attrition. We concurrently distributed a survey containing a series of psychometric instruments to a convenience sample of 1,119 students pursuing various business majors at four geographically diverse U.S. universities. Via structural equations modeling analysis, we measured the associations between psychological distress, academic burnout, and departure intentions, and investigated whether student resilience levels are associated with lower distress, burnout, and departure intentions levels. The results indicated significant positive associations between psychological distress and each of the elements of academic burnout, and significant positive associations between the academic burnout elements and departure intentions. However, while resilience did not moderate those associations, it did attenuate them through its direct negative associations with both psychological distress and the cynicism and academic inefficacy elements of academic burnout. Based on these findings, we discuss implications for business educators seeking to enhance individual resilience levels as a coping strategy to combat voluntary student turnover, and better prepare students for the demands of the workplace.

•Student engagement of homework assistance website services is a growing problem.•Dark Triad psychological traits may sway student attitudes toward this activity.•Fraud Diamond elements and Dark Triad Traits interact to predict key outcomes.•Key outcomes are student rationalizations, intentions and use of website services.•Smart PLS analysis of this model empirically validates the proposed interactions.

This study's objective is to examine the role of resilience in the dynamic between academic burnout and psychological distress using a sample of US undergraduate accounting majors. It extends prior research—that is, García-Izquierdo et al. (2018), who examine these relationships using a sample of Spanish nursing students. For this study, a survey instrument was concurrently administered to 443 accounting majors at four geographically dispersed universities. Two alternative models are tested. The first model positions resilience as an exogenous predictor, and dimensions of academic burnout antecedent to psychological distress. The results indicate a significant negative association between resilience, psychological distress, and each of the three academic burnout dimensions. In addition, emotional exhaustion and academic inefficacy have a significant positive association with psychological distress. The alternative model positions psychological distress antecedent to each of the academic burnout dimensions. The results indicate that resilience has a significant negative association with psychological distress, cynicism, and academic inefficacy, but not emotional exhaustion. Moreover, psychological distress has significant positive associations with each academic burnout dimension. In the alternative model specification, resilience is also found to moderate the association between psychological distress and academic inefficacy. This single moderating effect notwithstanding, the findings suggest that the primary role of resilience is that of a compensatory mechanism by acting as an independent exogenous predictor of distress and burnout.

ABSTRACT This study's objective is to examine the role of resilience in the dynamic between academic burnout and psychological distress using a sample of US undergraduate accounting majors. It extends prior research—that is, García‐Izquierdo et al. (2018), who examine these relationships using a sample of Spanish nursing students. For this study, a survey instrument was concurrently administered to 443 accounting majors at four geographically dispersed universities. Two alternative models are tested. The first model positions resilience as an exogenous predictor, and dimensions of academic burnout antecedent to psychological distress. The results indicate a significant negative association between resilience, psychological distress, and each of the three academic burnout dimensions. In addition, emotional exhaustion and academic inefficacy have a significant positive association with psychological distress. The alternative model positions psychological distress antecedent to each of the academic burnout dimensions. The results indicate that resilience has a significant negative association with psychological distress, cynicism, and academic inefficacy, but not emotional exhaustion. Moreover, psychological distress has significant positive associations with each academic burnout dimension. In the alternative model specification, resilience is also found to moderate the association between psychological distress and academic inefficacy. This single moderating effect notwithstanding, the findings suggest that the primary role of resilience is that of a compensatory mechanism by acting as an independent exogenous predictor of distress and burnout.

Purpose The purpose of this paper is to examine the potential counteracting influence of individual resilience levels on the tendency of role stressors, stress arousal and burnout to reduce job satisfaction and increase turnover intentions. Design/methodology/approach This study surveys 332 auditors from the offices of nine public accounting firms. The structural equations modeling procedures examine an expanded role stress model to assess the nature and extent of the role that resilience plays in reducing stress, burnout, job dissatisfaction and turnover intentions. Findings Resilience has a significant direct negative association with stress arousal and burnout, a significant indirect positive association with job satisfaction and a significant indirect negative association with turnover intentions. Research limitations/implications As a cross-sectional study that incorporates self-report instruments, no definitive statements can be made about causality. However, the results extend the extant knowledge related of the role of resilience as a coping mechanism within the role stress paradigm in auditor work settings. Practical implications This study's findings suggest the potential value of resilience training programs at public accounting firms to reduce staff burnout. In turn, reduced burnout has an increased likelihood ceteris paribus of increasing job satisfaction and reducing auditor turnover intentions. Originality/value This study's findings suggest that resilience training for public accounting staff to reduce burnout may provide the organizational and personal benefits associated with enhancing job satisfaction and decreasing turnover intentions.

This study evaluates the influence of resilience as a potential coping strategy to help reduce student departure from the accounting major. We collected data from 443 accounting majors at four geographically disbursed U.S. universities using a battery of psychometric instruments. With these data, we analyzed the relations between role stressors, psychological health, burnout, and departure intentions, and assessed the extent to which individual resilience levels served as a positive influence by enhancing health, and diminishing burnout and departure intentions. We found sources of role stress to have significant negative associations with psychological health, and significant positive associations with academic burnout (direct), and departure intentions (indirect). However, resilience counteracted those associations through its direct positive association with psychological health, and direct negative association with burnout. Resilience also had a significant indirect negative association with departure intentions through its direct associations with psychological health (positive) and burnout (negative).

•The CD-RISC 10 is validated for use among accounting and other business students.•Factor structure of CD-RISC 10 is invariant across major and gender.•CD-RISC 10 exhibits a two factor structure loading on single higher-order factor.•Female Accounting students report the lowest resilience levels.

Purpose This paper aims to evaluate the efficacy of the Connor–Davidson Resilience Scale 10 (CD-RISC 10) (Campbell-Sills and Stein, 2007) for use in public accounting settings. Design/methodology/approach The analyses include an examination of possible demographic differences in overall score, the scale’s factor structure, the invariance of its factor structure across gender and age groups, the scale’s reliability and its convergent and divergent validity. Findings There are significant gender and age group difference in scores, but a common univariate factor structure for the scale. The authors further find that a two-factor solution provides a superior fit to the data compared to the single factor structure used in the most prior research. Spearman–Brown reliability coefficients, item-total correlations and coefficient alphas each support the reliability of the items loading on the scale for the full sample, as well as for each of the above-referenced demographic subsamples. Research limitations/implications Limitations are acknowledged related to the use of self-report measures, absence of test-retest score comparisons and convergent and divergent assessments limited to the heterotrait–homomethod approach. Practical implications The CD-RISC 10 is an expedient resilience measure, as it can be completed and scored in just a few minutes. Human resource administrators at public accounting firms can use it as an initial screening measure to identify staff who might benefit from resilience training. The paper adds to the appreciation of what not to do in the face of crisis by the government and those in charge of large accounting organizations. Social implications The CD-RISC 10 can be used in research and clinical efforts to reduce voluntary turnover of audit staff and enhance the well-being of auditors in the workplace. Originality/value This study provides empirical evidence that the CD-RISC 10 is a valid and reliable measure for future assessments of auditor resilience levels.

Purpose The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance. Design/methodology/approach The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stressors and job outcomes. The data for the study come from 293 survey instruments completed by auditors working at the offices of 11 public accounting firms. A parsimonious job satisfaction scale based on Churchill et al.’s (1985) 27-item scale is developed using classical test-item analysis and is incorporated into the analysis. Findings The results suggest three significant items of note. First, although prior research has found that burnout partially mediates relations between job stressors and job outcomes, this study shows that burnout fully mediates these associations. Second, the study provides support for the reduced audit quality practices (RAQP) scale as an audit-specific construct for job performance. Finally, results show that the 27-item job satisfaction scale can successfully be reduced to a six-item scale. Research limitations/implications While this study is subject to the limitations inherent to all cross-sectional studies that use self-report instruments, the results further the knowledge related to the role stress paradigm in auditor work settings. Practical implications This study’s findings provides a cogent argument for human resource managers at public accounting firms to monitor staff burnout levels and implement interventional strategies (Jones III et al., 2010) when these levels become excessive. Efforts to mitigate staff burnout levels may decrease the likelihood of staff engagement in dysfunctional audit practices and the associated costs to the firm and the individual(s) involved. Originality/value The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measures utilized in prior research.

This study examines the relation between individual resilience levels and reduced audit quality practices (RAQP) within the context of an expanded role stress model. The premise for this investigation is that while role stressors, stress arousal, and burnout may enhance the likelihood of RAQP, resilience has the potential to directly and indirectly reduce RAQP. This reduction in RAQP is hypothesized to be a consequence of resilience serving as an attenuating influence on the other factors. The sample consisted of 258 auditors from seven of the 10 largest US accounting firms in 2015. The expanded role stress model includes resilience, role conflict, role ambiguity, and role overload as exogenous antecedents, stress arousal and burnout as mediators, and RAQP as the dependent variable. Our findings show that higher levels of resilience are associated with lower reported levels of RAQP, as well as decreases in both stress arousal and burnout tendencies. The data also indicate that reduced audit quality practices still represent a serious issue for the profession, but also identify ways by which firms may be able to reduce their occurrence. Emanating from these findings, we suggest future research to investigate viable intervention strategies designed to counteract the damaging effects of stress before they manifest in negative consequences to the individual and the firm.

ABSTRACT Recently there has been much discourse regarding the existence, extent, causes, and consequences of a purported divide between accounting practice and academia. The crux of this issue relates to the charge that many new-generation faculty have a primary focus on academic research, but lack significant practical experience or certification, and the related claim that students may lack the requisite skills upon graduation. This study addresses these concerns by examining the incidence and trend in the possession of practice credentials, experience, and other activities among accounting faculty who graduated between 1994 and 2013. We evaluate how differences in institutional focus, possession of a practice credential, and proportion of credentialed faculty manifest in research propensities, current business experience, and student performance on the CPA exam. We identify a downward trend in practice credential possession that is more pronounced at research-oriented institutions. We further find significant differences in experience and publication activity across levels of both institutional focus and possession of a practice credential. We also find that students from research-oriented universities, schools with separate AACSB accounting accreditation, and those with a higher percentage credentialed faculty perform better on the CPA exam. Other results and the role of adjunct faculty in bridging this alleged divide are also examined.