شناسایی عوامل مؤثر بر تمایل به تقلب در مدرسان حسابداری با تأکید بر نظریه مثلث تقلب

Introduction
There have been numerous reports of the tendency to cheat in Iranian universities, both formal and informal, in domestic and foreign news, highlighting the importance of paying close attention to the tendency to cheat. Although there have been numerous studies on the tendency to cheat internationally and nationally, no independent research has yet been conducted on the factors affecting accounting piracy with emphasis on the fraud triangle in Iran. It is of utmost importance in the accounting profession, and its conditions cannot be equated with other disciplines, and thus requires independent research that clarifies the need for research.
 
2- Research Questions or Hypothesis
First hypothesis: There is a positive and significant relationship between financial pressure and the tendency to cheat.
Second hypothesis: There is a positive and significant relationship between work pressure and the tendency to cheat.
Third hypothesis: There is a negative and significant relationship between control and surveillance and the tendency to cheat.
Fourth hypothesis: There is a significant positive relationship between technology development and the tendency to cheat.
Fifth hypothesis: There is a negative significant relationship between unfair competition and the tendency to cheat.
 
3- Methods
The present study is a descriptive-survey in terms of data collection. The primary data collection methods in this study are a combination of library and field research methods. Using a library method through study, subject literature, and research background, a suitable framework was provided for the subject. In the field method, questionnaires were used to collect information needed to investigate the topic.
  In order to test the research hypotheses, the structural equation technique was used in Smart PLS software.
 
4- Results
The results showed that R2 of the study was 0.612. R² is a criterion used to connect the measurement section and the structural section to the structural equation model and indicates the effect that an exogenous variable has on an endogenous variable. The essential point here is that R² is calculated only for endogenous (dependent) structures of the pattern, and for exogenous structures, the value of this criterion is zero. The higher the R² value of the endogenous structures of a model, the better the research pattern fits. The overall result of this section will be that 56% of the factors investigated will be effective in accounting professors' tendency to cheat. There is a significant relationship between financial pressure, job pressure, and unfair competition with the tendency to cheat in accounting instructors, but there is no significant relationship between technology development and control and supervision with accounting fraud.
 
5- Discussion and Conclusion
Pressure has been identified as a trigger for the tendency to cheat. In this study, the pressure includes financial pressure and work pressure. The first hypothesis of the study showed that there is a positive and significant relationship between financial pressure and the tendency to cheat at the level of 54%. Since the publication of the article promotes the academic standing of teachers, and when academic lecturers are promoted to higher academic positions, their salaries increase according to the academic fee scheme; financial pressure can cause academic fraud.
The second hypothesis of the study also showed that there is a positive and significant relationship between work pressure and the tendency to cheat at the 43% level. In relation to job stress, factors such as the desire to show off, job dissatisfaction, worry, and anxiety about losing a job can lead to cheating in accounting instructors. Lack of time is another factor that can be put in the work pressure group and cause teachers to cheat. Consequently, with regard to the factors stated, teachers tend to publish more articles in spite of the situations that lead them to cheat.
Opportunities in this research include technology control, monitoring, and development. The third hypothesis showed that there was no significant relationship between control and supervision and the tendency to cheat. One of the causes of fraud is the lack of internal control that will reduce the tendency to cheat despite control. The findings did not show a significant relationship between the variables considered in this hypothesis that could be due to the inefficiency and ineffectiveness of controls.
The fourth hypothesis also showed no significant relationship between technology development and the tendency to cheat. This was expected because the development of technology in the country in the area of research and software related to the prevention of the tendency to cheat is not appropriate.
In the fifth hypothesis of the research, the effect of unfair competition on the basis of fraud triangle justification on accounting theft was investigated. This part of the findings also showed that there is a positive and significant relationship between the two mentioned variables at the level of 19%. Because misconduct in which accounting officers misrepresent activities or practices or violate existing laws is an inappropriate practice that results in an increased tendency to cheat.