ABSTRACT
This study focuses on suggestions for reducing cheating and for increasing whistle-blowing. Our sample included 187 business students who were enrolled in introductory accounting courses at a private university located in the Northeast region of the United States. Our analysis indicates that there were significant differences among the actual percentages and the expected percentages for those who had (a) never cheated, (b) cheated on minor examinations only or (c) cheated on both minor and major examinations. Of our findings, two are especially important to note; the first is that professors need to be more diligent when giving classroom tests to prevent cheating. As this finding is consistent with prior research, our data indicate that faculty are not be adjusting their classroom behavior, given consistent research findings. Consequently, if the level of classroom cheating is to be reduced, our data and prior research indicate professors must be more diligent in observing their students’ behavior during examinations. The second finding, which is also consistent with prior research, is that confidentiality must be strictly maintained if a professor expects students to report anyone they observe cheating on an examination.
