Accountants serve in management positions where they influence the preparation of financial statements or are actually involved in their preparation. Also the public relies on accountants to attest to the truth and fairness of financial statements as external auditors. However, the unfolding events all over the world in the recent past and currently, have put the accounting profession on the defence as regards members' integrity, honesty and objectivity in the discharge of their responsibilities. High profile corporate failures that have led to the credibility crisis in financial reporting are reported in many parts of the world. In order to address the credibility crisis in financial reporting, it is necessary, at least partly, to revisit the framework within which professional accountants are produced with a view to attacking ethical violations, most especially cheating behaviour, which could lead to future ethical problems. The accounting profession draws substantial portion of its prospective professional accountants from the accounting students of tertiary institutions, whose ethical disposition while in the university or polytechnic could affect their future professional career if not properly directed. The aim of this study is to find out the extent of the participation of the Accounting Students in different forms of cheating, their reasons for cheating and what they perceived as factors that could curb the practice of cheating. The study adopted survey research method and the instrument of survey was the research questionnaire. The study found that some Accounting 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.Keywords: Accounting students, Nigeria, Cheating, Ethics, Credibility, Financial statements Introduction Background to the StudyFinancial reporting has historically been one of the main ways in which a company provides information to its shareholders, prospective investors and other users. The integrity, efficiency and growth of a country's capital market rely heavily on credible financial information. Accountants are, in many ways, connected with financial reporting. Accountants serve in management positions where they influence the preparation of financial statements or are actually involved in their preparation. Also, the public relies on accountants to attest to the truth and fairness of financial statements as external auditors.Sometimes accountants are relied upon to evaluate investments, prepare tax returns and render other services involving trust. In discharging these responsibilities, it is essential for the professional accountants to accept and observe ethical principles established by law or rules of their profession to ensure that their duties are creditably discharged. The society has high expectations of the accountancy profession. It is, therefore, important for the professional accountant to display h...
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