Abstract

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.

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