Academic misconduct among accounting students in Malaysian public universities

Abstract

Academic misconduct among university students is a global concern with profound implications for the accounting profession, as unethical behaviours learned in academia can foreshadow professional ethical failures. Guided by the extended theory of planned behaviour (TPB) and general strain theory (GST), the study pursued four research objectives (ROs): (1) to identify the prevalent types of academic misconduct, (2) to examine the underlying motivations for engaging in academic misconduct, (3) to investigate factors influencing the intention to engage in misconduct using an extended TPB model, and (4) to identify effective mitigating strategies of academic misconduct among graduating accounting students in public universities in Malaysia. A quantitative research design was employed, and data were collected through an online survey administered to final-year graduating accounting students across 15 Malaysian public universities offering the Bachelor of Accounting program. A total of 309 usable responses were obtained from 1,403 distributed questionnaires, yielding a 22% response rate. Data were analysed using the Statistical Package for the Social Sciences (SPSS). Descriptive statistics of mean, mean score ranking and standard deviation were used to address RO1, RO2, and RO4, while multiple regression analysis was conducted to address RO3. The findings on the types of academic misconduct most frequently committed by students showed that the highly engaged behaviours were obtaining test information from peers who had already taken the exam, using Artificial Intelligence (AI) tools without proper acknowledgement, and paraphrasing or copying material from online sources without citation. In terms of the motivations behind such misconduct, the results revealed that students were primarily driven by the easy accessibility of AI tools, the desire to achieve better grades, and the belief that AI-generated work is superior to their own. The analysis of factors influencing the intention to engage in misconduct demonstrated that perceived behavioural control, subjective norms, and moral obligation were significant predictors of students’ intention to cheat, while attitude did not emerge as statistically significant. Finally, in relation to strategies to curb academic misconduct, the findings indicated that students strongly agree with a multi-faceted approach of identifying the influence of parental disappointment, regular monitoring during examinations, and strict enforcement of academic integrity policies as the most effective measures. This study offers valuable information for universities, policymakers, and professional bodies in developing targeted strategies to curb academic misconduct. By identifying the key behaviours, motivations, and predictors of students’ intentions, the findings highlight specific intervention points for strengthening academic integrity policies, improving monitoring, and shaping ethical decision-making. These insights are vital for fostering a stronger culture of integrity in higher education and reinforcing the ethical foundation of future accounting professionals.