Author: Becky Goessel, CPA, CGMA
This article originally appeared in the Fall 2025 issue of the South Carolina CPA Report
As an accounting professor working with future CPAs, I have observed a growing concern regarding academic integrity. Ensuring honesty and ethical conduct in academic settings is critical to preparing students for the professional responsibilities they will assume in their careers. If we ignore this threat, the effects will ripple far beyond the classroom into the profession we have dedicated our lives to.
Cheating is not new. From the Bernie Madoff Ponzi scheme to Milli Vanilli’s fraudulent music career to even beloved television figures caught in scandal, dishonesty has always been around us. What is different today is the scale and accessibility of cheating in education. Studies consistently show that between 50% and 70% of undergraduates admit to cheating, and some surveys place that number closer to 98%. Compare that to the 1940s, when only about 20% admitted to it. The change is staggering.
Why Students Cheat
The reasons students cheat are complex, but they are not unfamiliar to us as professionals. Pressure to succeed. Competitive job markets. Fear of failure. Poor time management. A sense of being unprepared. Many students convince themselves they must cheat just to keep pace with peers who are already doing it.
Culture also plays a powerful role. In some environments, students see others cheat and rationalize it as acceptable. Research shows that direct knowledge of peers’ cheating is the single strongest predictor of whether a student will cheat. As one study put it: cheating is contagious.
Technology has added fuel to the fire. Ghostwriting services, test banks, group chats, and now artificial intelligence make access to dishonest shortcuts easier than ever. A quick online search does not just tempt students with “how to” guides—it delivers them step by step.
Cheating in the Digital Age
We’ve seen this before. When calculators were first introduced for the CPA Exam, many thought they undermined the profession. In the 1980s, when laptops were requested for students with learning accommodations, people labeled it “cheating.” When Wikipedia arrived, some predicted the end of academic integrity.
And yet, each of these technologies ultimately became tools for learning, not threats, when used responsibly. Generative AI presents similar challenges. Used ethically, it can be a powerful tool for growth and efficiency. Used outside the rules, it becomes just another way to avoid learning.
Consequences for Students
Cheating is not a victimless act. Students who take shortcuts leave school with dangerous gaps in their knowledge and skills. These deficits may not show immediately but emerge later in professional settings when competence matters most.
Beyond skill erosion, cheating fosters dishonest habits that can extend far beyond the classroom. Research has found that students who cheat in school are more likely to break rules at work, engage in unethical behavior, and even make questionable choices in their personal lives. In short: cheating does not stay in the classroom. It shapes character.
Students know the risks—failing grades, suspension, even expulsion—but cheat anyway. Ironically, the very act often worsens their stress and anxiety. The American Psychological Association has shown that dishonest behaviors can alter a person’s sense of right and wrong. Once cheating feels “normal,” morality itself begins to erode.
Consequences for Institutions
Institutions also suffer. When cheating is widespread, the value of a degree declines. Employers grow skeptical, wondering if graduates truly earned their credentials. More than 80% of employers report that verifying credential authenticity is critical. If a program becomes associated with dishonesty, every graduate pays the price, even those who never cheated.
Unchecked, academic dishonesty can threaten accreditation and funding. It undermines trust in the educational system itself. For those of us in accounting, this hits especially close to home: if trust is lost, the foundation of our profession crumbles.
A Risk-Based Approach
When the pandemic forced classes online, cheating spiked in ways that could no longer be ignored. As an auditor by training, I recognized that I had to address the problem the same way we handle risks in practice: by focusing on areas of highest concern.
Proctoring systems helped identify students with a high probability of cheating. Rather than exhaust myself investigating everyone, I applied a targeted, risk-based process. When a student was flagged, I reached out, explained the concern, and gave them 24–48 hours to respond. Meetings were held via Zoom or Teams. I selected five exam questions, and the student had to explain their answers.
This system struck the right balance. It was fair to both students and the school. It upheld integrity without wasting time on cases that posed little risk. Importantly, it was clearly disclosed in the syllabus, so students knew the process. Those who maintained their integrity had the opportunity to defend it, while those who violated the rules were held accountable. Unlike relying solely on automated proctoring flags, this approach allowed students who did not cheat a fair chance to demonstrate their honesty.
Like auditing, this approach focused resources where they mattered most. It sent a clear message: integrity matters, and it will be upheld. Equally important, it supported and validated honest students who may have inadvertently triggered the system, reinforcing that the institution values fairness and stands behind those who act with integrity.
What We Can Do
So, what should we do as CPAs and educators? We cannot wish this problem away. But we can build a culture of integrity. That begins with open discussion, clear academic integrity policies in syllabi, and embedding ethics into the curriculum.
We can redesign assignments to minimize opportunities for dishonesty—frequent low-stakes testing, randomized questions, and updated assessments. We can leverage technology not just as a threat but as a guardrail, using plagiarism detection, secure proctoring platforms, and restricted browser systems.
Equally important, we must support students. Time management workshops, tutoring, and mental health resources help address the root causes of dishonesty. And finally, consequences must be consistent, fair, and transparent. Cheating cannot be overlooked or handled haphazardly.
The Call to the Profession
As CPAs, we know integrity is not optional—it is the foundation of everything we do. The next generation of accountants is being shaped today in our classrooms. If they learn that dishonesty is acceptable, the profession will pay the price tomorrow.
We must hold firm to standards, embrace technology responsibly, and model the values we expect. Academic integrity is not just an academic issue—it is a professional one. As educators and CPAs, it is our duty to safeguard it.
Disclosure: This article was generated using AI technology based on previously presented content. Becky Goessel and the SCACPA team have reviewed, edited, and verified the article for accuracy, quality, and relevance.
