Examining the Effect of the Fraud Triangle on the Tendency to Commit Research Fraud while Using GPT Chat in Accounting Students and Graduates

Baghomian, Rafik; Rajabdorri, Hossein

doi:10.61186/aapc.8.16.47

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Volume 8, Issue 16 (3-2024)

aapc 2024, 8(16): 47-70

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Examining the Effect of the Fraud Triangle on the Tendency to Commit Research Fraud while Using GPT Chat in Accounting Students and Graduates

Rafik Baghomian

¹, Hossein Rajabdorri²

1- Assistant Professor of accounting, Shahid Beheshti university, Theran, Iran (Corresponding Author) , Rafik.baghoom@gmail.com
2- Ph.D. of Accounting, Vice-Chancellor for Management Development and Resources, Fasa University of Medical Sciences, Fasa, Iran ( hosrado@gmail.com)

Abstract: (1183 Views)

With the emergence of new technologies, the use of artificial intelligence tools in the research process has intensified. The purpose of this study is to examine the effect of the fraud triangle on the tendency to commit research fraud when using GPT chat in accounting students and graduates. Scientific and literary fraud has harmful effects that distort the professional dignity of the scientific community and will doubt the trust in the findings. This research is practical in terms of its purpose, and its community consists of accounting students and graduates of different universities in the country. For this purpose, by obtaining the opinion of 182 people from the target society in the country by convenience samplingin 2023, this issue was investigated. To examine the findings, the effect of the dimensions of the cheating triangle, including motivation, opportunity, and justification, on the tendency to commit research fraud when using GPT chat in accounting students and graduates was tested by partial least squares technique and structural equations in PLS software. The findings of the research showed that there is a positive and significant relationship between the dimensions of the cheating triangle, including motivation, opportunity, and justification, on the tendency to commit research fraud when using GPT chat in accounting students and graduates and the tendency to commit research fraud when using GPT chat in accounting students and graduates, the intensity of which is 70%. The general finding of this research indicates the need to pay more attention to the category of tendency to cheat and plagiarism in accounting studies so that a better environment can be created in line with the better use of artificial intelligence.

Keywords: GPT Chat, Propensity to Cheat, Fraud Triangle, Accounting, Artificial Intelligence.

Full-Text [PDF 753 kb] (354 Downloads)

Type of Study: Research | Subject: Special
Received: 2024/01/8 | Accepted: 2024/03/19 | Published: 2024/06/17

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Baghomian R, Rajabdorri H. Examining the Effect of the Fraud Triangle on the Tendency to Commit Research Fraud while Using GPT Chat in Accounting Students and Graduates. aapc 2024; 8 (16) :47-70
URL: http://aapc.khu.ac.ir/article-1-1217-en.html

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