An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Charles A Malgwi
Bentley College

Carter C Rakovski
Bentley College

Abstract: In this study, we report how 740 business students rated the relative importance of 35 academic fraud risk factors (red flags) identified in a newly designed academic fraud triangle. We utilized the Analytic Hierarchy Process (AHP) to conceptualize the relative importance of the academic fraud risk factors. A factor analysis using maximum likelihood estimation with a Varimax rotation solution was conducted. We also conducted a one-way ANOVA, which resulted in F-tests for differences among the mean factor scores for the groups. Pressure was ranked as the most important red flag element, identified by 70 percent of respondents. This was followed by Opportunity (20 percent) and about 10 percent Rationalization. The mean factor scores of gender, domestic and international students were not significantly different. Significant differences however exist among respondents by class standing. Specifically, financial, job and social pressures were ranked of differing importance across under

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