A Structural Equation Modeling Investigation of the Theory of Planned Behavior Applied to Accounting Professors’ Formal Enforcement of Cheating Rules

Journal of Accounting, Ethics and Public Policy 21(3): 353-387, 2020

35 Pages Posted: 17 Nov 2020

See all articles by Stephen Brigham

Stephen Brigham

Morehead State University

David A. Ziebart

University of Illinois at Urbana-Champaign - Department of Accountancy

Date Written: September 30, 2020

Abstract

This study investigates factors that influence accounting professors’ formal enforcement of academic misconduct rules using the Theory of Planned Behavior (“TPB”) as a theoretical framework. Obtaining a better understanding of formal enforcement will inform efforts to improve it. We emailed survey requests to 8,663 accounting faculty in 35 countries and received a reasonably representative sample of 1,207 (13.9% response rate) complete surveys from 23 countries — exceeding sample-size requirements for structural equation modeling to test our TPB model, which explains 43.3% of the variance in Formal Enforcement Behavior and 52.4% of Intention, consistent with past TPB studies. Results indicate that of the direct antecedents to Intention, Formal Enforcement Attitude is most important in explaining and predicting professors’ Formal Enforcement Behavior, followed by Perceived Behavioral Control and Subjective Norm. Model-fit results are unsurprisingly mixed but appear adequate in light of theory. Model estimates and model-fit statistics are robust to sensitivity checks, including analysis of only domestic respondents.

Keywords: Accounting Faculty, Cheating, Enforcement, Deterrents, Theory of Planned Behavior

JEL Classification: M49

Suggested Citation

Brigham, Stephen and Ziebart, David A., A Structural Equation Modeling Investigation of the Theory of Planned Behavior Applied to Accounting Professors’ Formal Enforcement of Cheating Rules (September 30, 2020). Journal of Accounting, Ethics and Public Policy 21(3): 353-387, 2020, Available at SSRN: https://ssrn.com/abstract=3702563

Stephen Brigham (Contact Author)

Morehead State University ( email )

Morehead, KY 40351
United States
606-783-2259 (Phone)

David A. Ziebart

University of Illinois at Urbana-Champaign - Department of Accountancy ( email )

Champaign, IL 61820
United States
217-244-0534 (Phone)

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