Problem StatementAcademicdishonesty is one of the major problems that can increase the cases ofcorporate scandals including accountants.Whitecollar crime is against a law that usually involves a professional workers orperson in business doing fraud or financial theft.
From Klynveld Peat MarvickGerdeler (KPMG) Malaysia fraud survey (KPMG, 2013), found that the surveyrespondent felt the amount of fraud has grown over the past three years by 89%while the other 94% respondent believed that fraud has become moresophisticated. The integrity of accounting programs has been regularlyquestioned due to the fact that the accounting career is being entrusted with thegreat responsibility of preparing and communicate the information tostakeholders for decision-making purposes. Considering that the accountingstudents are future business leader, their educational integrity at theacademic stage have to be given close attention. Previous researcherNonis & Swift (2001), have proven cheating in school is related tocheating at work and engaging in counterproductive work behavior. As one of thecases is Transmille Group Berhad’s auditor found out that the revenue wasoverstated for three consecutive financial years from 2004 to 2006. In order toavoid this matter happen in the future, this problem should be analyzed andovercome. Is it true, academic dishonesty happen because of the peer’sbehavior, personal attributes, impression management, motivation and universityregulations? Motivation may prove to be a main purpose thataffects the academic dishonesty among students.
The study explores how do theperceptions of peer’s behavior affect students’ intention to study (Teodorescu & Andrei, 2009). Stephens(2017), stated about how students manage their attitudes related toacademic dishonesty as such behavior is common in university. A general lack ofhonesty and integrity will be problematic if students maintain these habits asthe next generation of accountants (Josephson & Mertz , 2004). 2.1.4 The impact of Peer’s Behavior on academic dishonestyTheperception of peers’ behavior has shown to be one of the significantexplanatory contextual variables with perceptions of academic dishonesty upperlevels among one’s peers related to self-reported academic dishonesty upperlevels.AsMcCabe (1992) suggest, that one of the major roles in this relationship isneutralization strategies where the students seem to find it rather easy toconvince themselves that they have to do so if others are cheating and theinstitutional are not doing anything about it.
They think that it is unfair fortheir grades as others are allowed to cheat.Thestudents are more likely to do academic dishonesty themselves if their peersare cheating and it is acceptable. Imagine what happens to students’ attitudesand behavior when this academic dishonesty is acceptable and the universitydoes nothing to prevent it.
The students should know the understanding of howdecisions related are relevant to behavior in the exam as well as beyond theacademic environment.Peerperceptions involving academic dishonesty can give an influence as studentsmake the particular decision about cheating in the exam. Additionally, studentswill be influenced by the perceptions of peers who will probably sit injudgment of their behavior. 2.4.3 Peer BehaviorTheeffect of peers influences has shown that the most important correlates ofacademic dishonesty are peer influences supported by Bandura’s social learningtheory to understand academic dishonesty. (Bandura, 1986) posited that studentsappears to observe what their peers do and learn about behavior as allowed bypeers and human behavior usually learned through the influence of example.
There is strong relation between perceptions of peers’ behavior and academicdishonesty as the values of peer culture have significant influence on thevalues developed by college students (Dalton, 1985). Therefore, this studyhypothesizes that, 3.2 POPULATION AND SAMPLEThisresearch had focused on the universities that offer Bachelor of Accountingcourses approved and recognized by Malaysian Institute of Accounting (MIA).
Apopulation that was targeted for this study is undergraduate accountingstudents from various higher education institutions such as University TenagaNasional, Sultan Haji Ahmad Shah Campus (UNITEN), Infrastructure UniversityKuala Lumpur (IUKL) and International Islamic University Malaysia, Gombak (IIUM).As the respondent were accounting students from around Malaysia and there is nospecific number of that, a larger sample can give more accurate results.According to Sekaran and Bougie (2016), the appropriate sampling size for themost research is larger than 30 and less than 500.Becauseof large population size, to find the appropriate sample size, the margin error(P)of 5% and confidence level of 95% with the standard deviation(d) of 0.
5, will get 384 which means thatis the minimum number of respondent needed for this research. (Krejcie and Morgan, 1970). 3.2.1 Type of SamplingForthis study, the suitable type of sampling is purposive sampling where thissampling is restricted to different people who can give the desiredinformation, either because they fit in with some criteria set by theresearcher, or they are the only ones who have it (Sekaran & Bougie, 2016). Krejcie andMorgan (1970), providing a table that highly interpreted the sizedecision to ensures a good decision model. Inaddition, the questionnaires were distributed to 406 respondents to UNITEN,IUKL and IIUM students who are currently taking an accounting course.