Evolution of Tax Evasion

In this paper we analyze a tax evasion game with taxpayer learning by imitation. If the authority commits to a fixed auditing probability, a positive share of cheating is obtained in equilibrium. This stands in contrast to the existing literature that yields full compliance of audited taxpayer who are rational, have a lot of information and thus do not need to interact. When the authority adjusts auditing probability every period, cycling in cheating-auditing occurs. Thus, the real life phenomenon of compliance fluctuations is explained within the model rather than by exogenous parameter shifts.tax evasion; imitation; learning

Machiavellian Ways to Academic Cheating:A Mediational and Interactional Model

Academic cheating has become a pervasive practice from primary schools to university. This study aims at investigating this phenomenon through a nomological network which integrates different theoretical frameworks and models, such as trait and social-cognitive theories and models regarding the approaches to learning and contextual/normative environment. Results on a sample of more than 200 Italian university students show that the Amoral Manipulation facet of Machiavellianism, Academic Moral Disengagement, Deep Approach to Learning, and Normative Academic Cheating are significantly associated with Individual Academic Cheating. Moreover, results show a significant latent interaction effect between Normative Academic Cheating and Amoral Manipulation Machiavellianism: “amoral Machiavellians” students are more prone to resort to Academic Cheating in contexts where Academic Cheating is adopted as a practice by their peers, while this effect is not significant in contexts where Academic Cheating is not normative. Results also show that Academic Moral Disengagement and Deep Approach to learning partially mediate the relationship between Amoral Manipulation and Academic Cheating. Practical implications of these results are discussed

Learning to E-Cheat: A Criminological Test of Internet Facilitated Academic Cheating

An increasing problem of great concern for academic institutions is the perva- siveness of cheating among students. Further compounding this problem is advancements in technology that have created new ways for students to engage in cheating. Despite a growing interest in technology facilitated cheat- ing, little is known about why students may employ electronic resources to cheat. However, Akers’ social learning theory offers one plausible explanation. Surveys were collected from a sample of 534 college students at a large south- eastern university in order to quantify the prevalence and frequency of Inter- net facilitated cheating. These surveys allowed for an exploration of factors associated with this form of cheating and a comparison between what we refer to as E-cheating and traditional forms of cheating. Results indicate that approximately 40% of students have engaged in some form of E-cheating in the last year. Social learning variables emerge as the strongest predictors of both the occurrence and frequency of E-cheating while self-control and strain vari- ables have little effect. An exploration of the relationship between E-cheating and similar technology free cheating behaviors suggests that there is significant overlap, but that some students do “specialize” in E-cheating or technology free cheating. We conclude by offering suggestions for teaching strategies, course and assignment design, and testing that will best limit E-cheating

The Effect of Postgraduate Students’ Academic Cheating in Higher Learning Institutions in Tanzania: Implications and Lessons

Maintaining academic integrity in higher learning institutions is very important. This is because academic cheating had many effects on students, teachers, individual schools, and the education system at large. The paper investigated the effect of postgraduate students’ academic cheating in higher learning institutions in Tanzania with a focus on the implications and lessons. The participants involved postgraduate students (master’s degree students) from four universities in two-degree programmes, namely; education and social sciences. Data were collected through focus group discussions. The results show that academic cheating results in incompetent postgraduates, discontinuation from studies, loss of academic credibility and integrity, tarnishing the image of a university, and presence of dishonest employees. If immediate measures are not taken to stop the problem of cheating among postgraduate students, students graduating from postgraduate programmes and their respective higher learning institutions will no longer be trusted by the society. Therefore, this study recommends that a holistic approach should be employed by different parties, including faculty members, students and education stake holders to end this problem so as to maintain the quality of education offered by higher learning institutions. Keywords: Academic cheating, effects, postgraduate students, higher learning institutions, Tanzania DOI: 10.7176/JEP/11-24-10 Publication date:August 31st 2020

Systematic Collective e-Cheating in a Saudi Arabian Higher Education Context: A Case Study

Objectives: The primary purpose was to investigate organized group cheating in a Middle Eastern institution during the shift to e-learning brought on by the COVID-19 pandemic in 2019. Method: The study explores the personal experiences of ten Saudi Arabian English as a Foreign Language program graduates in a higher education institution through in-depth interviews via qualitative interpretative phenomenological analysis. The study was guided by Ajzen’s theory of planned behavior. Results: A novel type of misconduct coined systematic collective e-cheating was identified and discussed. In addition, insights on the causes and types of e-cheating in a Middle Eastern context were provided. Conclusions: Academic misconduct was directly influenced by a rapid transition to e-learning, societal culture, and subjective norms, all of which jointly contributed to shifts in ethical perceptions leading to increased reports of cheating. Objectives: The primary purpose was to investigate organized group cheating in a Middle Eastern institution during the shift to e-learning brought on by the COVID-19 pandemic in 2019. Method: The study explores the personal experiences of ten Saudi Arabian English as a Foreign Language program graduates in a higher education institution through in-depth interviews via qualitative interpretative phenomenological analysis. The study was guided by Ajzen’s theory of planned behavior. Results: A novel type of misconduct coined systematic collective e-cheating was identified and discussed. In addition, insights on the causes and types of e-cheating in a Middle Eastern context were provided. Conclusions: Academic misconduct was directly influenced by a rapid transition to e-learning, societal culture, and subjective norms, all of which jointly contributed to shifts in ethical perceptions leading to increased reports of cheating. Implication for Theory and/or Practice: Education professionals need to be aware of underlying issues related to unethical behavior and encourage students to understand and address negative ideologies regarding ethics on a societal level. Efforts must also be made to raise instructor awareness of academic misconduct in e-learning through comprehensive professional development programs. Furthermore, with the increased use of technology in education, if the social, cultural, and perceptional factors are not addressed, educational systems will be impacted, affecting the credibility and value of academic degrees should cheating become the norm

Cheating Resistant Pedagogies: Applying Insights from “Cheating Lessons” in the Classroom

Our panel discussion will focus on James Lang’s Cheating Lessons. Our goal is to capture the attention of any faculty members who suffer from plagiarism fatigue and think that everything that can be said about cheating in higher education has already been said. Our presentation will demonstrate that Lang breaks new ground. He draws on case studies of cheating, but not primarily to teach his readers about why students plagiarize or commit other academic ethics infractions. Rather, Lang invites his readers to treat each case as a distinct lesson in how students learn. Focusing on contextual rather than dispositional factors linked to cheating and drawing on a body of empirical research, Lang explores powerful pedagogies that come into view in the wake of learning failures to which his case studies attest. Scrutinizing the Olympics of Ancient Greece, civil service tests in China’s dynastic history, and Atlanta’s No Child Left Behind testing scandal, among other examples, Lang establishes that high-stakes testing settings as well as those that focus on performance rather than process offer students only an extrinsic motivation to learn. Most significantly, these environments are highly conducive to cheating. Juxtaposed with these cases are chapters by Lang that describe four distinct cheating-resistant learning environments. These environments will be the primary focus of our panel discussion. These settings promote learning through mastery rather than performance, feature low-stakes assessment, activate students’ intrinsic motivation to learn, and support learners’ self-efficacy. Lang draws his examples from interviews, observations, and teaching materials shared with him by award-winning college and university teachers. In our panel discussion, we will build on the examples in Cheating Lessons as four faculty members illustrate how we implement one of Lang’s teaching-resistant pedagogies in our classes. Lang’s account of powerful pedagogical practices, rich with possibilities for enhancing learning in the classroom, makes Cheating Lessons a valuable resource. But we believe his book will be even more valuable if persons attending the conference are able to engage in discussion with faculty who have implemented Lang’s ideas in the classroom. By demonstrating how Lang’s ideas can be applied in our local context, we hope to encourage other faculty to try his recommendations for creating cheating-resistant learning environments in their classes

PENGARUH MOTIVASI BELAJAR, PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Kasus Pada Mahasiswa Akuntansi Universitas Islam Malang)

The purpose of this study is to determine the effect of learning motivation, misuse of information technology and student integrity on the academic cheating behavior of accounting students as prospective accountants for accounting students at the Islamic University of Malang. This research is an associative quantitative research and uses a descriptive quantitative design. Data collection was collected using a questionnaire. The sample used by the researchers using purposive sampling technique, and using the slovin formula calculation determine the number. The technique used by the researcher is Multiple Linear Regression Analysis with the help of SPSS 21.The results of this study stated that learning motivation and student integrity have no effect on the academic cheating behavior of  accounting students as prospective accountants, while the misuse of information technology has a significant positive effect on the academic cheating behavior of accounting students as prospective accountants. And simultaneously all independent variables affect the dependent variable.Keywords : learning motivation, misuse of information technology, student integrity, academic cheating behavior

Useful Approaches to Preventing Academic Dishonesty in the Classroom

Over the past three decades, academic dishonesty (a.k.a. cheating) has become an increasingly common occurrence among college-aged students, and engineering students are known to be among the most frequent culprits. At most universities, cheating is dealt with after the fact. Few institutions go beyond drafting an academic integrity policy to prevent cheating before it happens. The same situation exists in the classroom. The majority of college professors report doing little or nothing to reduce the frequency of cheating in their classes, usually because of a lack of awareness of its occurrence. And when cheating is observed, faculty overwhelmingly choose to deal with the situation on their own, without resorting to the institution’s policy. Given this scenario, it is the author’s goal to develop useful approaches that help faculty prevent cheating before it occurs. In addition, the author feels that students do not inherently want to cheat. One can therefore assume that there is a set of practical techniques that can be used by faculty to reduce the pressure on students to cheat. This paper focuses on several of these techniques which were developed as a result of research on self-reported student cheating at a private mid-western university. One technique that is highly effective is the use of learning objectives for test construction. Students reported cheating less often on tests since they appeared to be written more fairly. Other techniques include discussing learning theories and engineering ethics in class, allowing students to use reference sheets for closed-book tests and having students work in cooperative learning groups on homework. Discussion will include how to apply these techniques and why they may reduce cheating