Dataset of Factors affecting online cheating by accounting students: the relevance of social factors and the fraud triangle model factors

Published: 22 June 2021| Version 2 | DOI: 10.17632/zxc6sdsj8d.2
Mohannad Al Shbail


• Data was fully used in its description of the way opportunities, pressures, rationalization, subjective norms, social trust, behavioral intention to cheat can influence the cheating behavior among accounting students in the context of Jordan during the Covid-19 pandemic; • The dataset is useful for further comparisons in further studies dedicated to distance learning issues among nations that have distinct contexts and are experiencing different stages of Covid-19 pandemic; • Data is useful in providing insights and direction on the way to understand the motivations underlying the behavioral intention to cheat while university exams are held online through the integrated theoretical framework that includes the social capital theory and the fraud triangle theory based on literature; • Dataset can be used as a guide and reference by the educators who are seeking to minimize the chances for dishonest students to cheat in online exams; • The dataset outcome not only can help educational universities to understand how severe is the online cheating problem among students in Jordan, but they can also help them identify the underlying motives behind the cheating behavior during these difficult times. Such understanding is particularly important to help these institutions producing a more fair assessment system for students' performance while adopting the online learning system as the primary approach of education in the country.



Accounting, e-Learning, Accounting Education