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- W1999977478 abstract "Accountants serve in management positions where they influence the preparation of financial statements or areactually involved in their preparation. Also the public relies on accountants to attest to the truth and fairness offinancial statements as external auditors. However, the unfolding events all over the world in the recent past andcurrently, have put the accounting profession on the defence as regards members’ integrity, honesty andobjectivity in the discharge of their responsibilities. High profile corporate failures that have led to the credibilitycrisis in financial reporting are reported in many parts of the world. In order to address the credibility crisis infinancial reporting, it is necessary, at least partly, to revisit the framework within which professional accountantsare produced with a view to attacking ethical violations, most especially cheating behaviour, which could lead tofuture ethical problems. The accounting profession draws substantial portion of its prospective professionalaccountants from the accounting students of tertiary institutions, whose ethical disposition while in the universityor polytechnic could affect their future professional career if not properly directed. The aim of this study is to findout the extent of the participation of the Accounting Students in different forms of cheating, their reasons forcheating and what they perceived as factors that could curb the practice of cheating. The study adopted surveyresearch method and the instrument of survey was the research questionnaire. The study found that someAccounting Students were involved in cheating in their academic activities in tertiary institutions in Lagos State.It is also found that some deterrent measures could be effective in curbing cheating behaviour, if properly applied." @default.
- W1999977478 created "2016-06-24" @default.
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- W1999977478 date "2011-11-30" @default.
- W1999977478 modified "2023-10-14" @default.
- W1999977478 title "Deterrent Measures and Cheating Behaviour of Accounting Undergraduates in Tertiary Institutions in Lagos Nigeria" @default.
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- W1999977478 doi "https://doi.org/10.5539/ijbm.v6n12p195" @default.
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