Plagiarism among accounting and business postgraduate students: a fraud diamond framework moderated by understanding of artificial intelligence

Abstract

This research investigates the factors influencing plagiarism from the perspective of the fraud diamond framework. It aims to obtain empirical evidence that higher pressure, opportunity, rationalization, and competencies influence an increase in plagiarism. Currently, information technology has rapidly advanced, and artificial intelligence has become more sophisticated. Issues related to artificial intelligence in higher education primarily focus on concerns about threats to academic integrity and the potential for use in committing plagiarism. Therefore, it is crucial to consider the role of understanding of artificial intelligence in increasing plagiarism and moderating the influence of pressure, opportunity, rationalization, and competencies on plagiarism. Research data were collected through surveys of postgraduate students in accounting and business from public and private universities in Indonesia and Malaysia, with 377 respondents. This study documents that higher levels of pressure, rationalization, competencies, and understanding of artificial intelligence lead to increased plagiarism. However, this research was unable to provide evidence that opportunity influences plagiarism. Meanwhile, evidence suggests that understanding of artificial intelligence strengthens the positive influence of rationalization on plagiarism. Conversely, this research did not find evidence that understanding of artificial intelligence moderates the influence of pressure, opportunity, and competencies on plagiarism.

Keywords

• Fraud diamond
• artificial intelligence
• plagiarism
• higher education
• academic fraud
• accounting and business