Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory
Journal of Financial Reporting and Accounting
ISSN: 1985-2517
Article publication date: 19 October 2023
Issue publication date: 29 April 2024
Abstract
Purpose
This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory, which posits that opportunity, rationalization and pressure are key factors for fraudulent behavior, this study investigates how these elements interact and contribute to academic dishonesty among students.
Design/methodology/approach
In this study, data on how accounting students used ChatGPT to cheat was acquired from 279 accounting students in Jordanian public universities over the course of two months, from January 2023 to March 2023, through previously tested and validated questionnaires. The main tool for gathering data was a questionnaire distributed online using Microsoft Forms.
Findings
The results show that all of the fraud triangle factors are significant determinants of student academic dishonesty and student misuse of ChatGPT. The findings of this research can be used to guide the development of technology-based preventative measures.
Originality/value
This study provides valuable insights into the motivations and factors that drive students to engage in academic dishonesty and sheds light on the broader issue of technology-assisted academic dishonesty and its impact on the educational system. This study’s contribution is significant, as it sheds light on a pressing issue in education and provides valuable information for educators and policymakers to address the problem and improve academic standards.
Keywords
Citation
Alshurafat, H., Al Shbail, M.O., Hamdan, A., Al-Dmour, A. and Ensour, W. (2024), "Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory", Journal of Financial Reporting and Accounting, Vol. 22 No. 2, pp. 274-288. https://doi.org/10.1108/JFRA-04-2023-0182
Publisher
:Emerald Publishing Limited
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