Track: Modeling and Simulation
Abstract
The Covid -19 pandemic has significant impact on education system. In mitigating health risks for educators and students, many higher education institutions across the globe opt to apply new ways of teaching and testing; online distance learnings (ODL). The ODL however lead to adverse effect on academic integrity as the online platform provided more opportunity for students to defraud the system and cheat. Thus, the main objective of this study is to investigate the student’s attitude towards academic dishonesty on ODL and how such attitude affect financial reporting fraud intention. Using a questionnaire suvey of 158 accounting students of Malaysian public university, the results show that academic dishonesty attitudes is significantly positive associated with financial reporting fraud intention.