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Keywords: Accounting students
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Journal Articles
Exploring the moderating effect of academic support on Bangladeshi accounting students' use of ChatGPT for academic dishonesty using fraud triangle theory
Available to Purchase
Journal of Applied Research in Higher Education 1–14.
Published: 20 March 2026
...Md Arafat Rahman; Farlin Nur; Bibi Anowara Liza; Muhammad Nazmul Hasan; Md. Saifur Rahman Purpose This study investigates the factors influencing accounting students' misuse of ChatGPT for academic dishonesty, drawing on the Fraud Triangle Theory (opportunity, pressure, and rationalization...
Journal Articles
Implementation of generative AI tools in accounting education context
Available to Purchase
Journal of Applied Research in Higher Education (2026) 18 (5): 1326–1339.
Published: 02 July 2025
... 17 08 2024 23 01 2025 23 04 2025 24 05 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Generative AI Open AI AI tools ChatGPT Accounting education Accounting students Higher education institutions Recently...
Journal Articles
Effects of anticipatory socialization, professional commitment, and moral intensity on whistleblowing intentions by accounting students: a moderated mediation analysis
Available to Purchase
Journal of Applied Research in Higher Education (2023) 15 (5): 1717–1735.
Published: 10 February 2023
...Mohammad Namazi; Fahime Ebrahimi; Mehdi Sarikhani Purpose The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering the mediating role of professional commitment (PC...
Journal Articles
The courage of whistleblowing of prospective accountants: evidence from Saudi Arabia
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Journal of Applied Research in Higher Education (2023) 15 (3): 713–730.
Published: 31 May 2022
...Ibrahim El-Sayed Ebaid Purpose Whistleblowing has received increasing attention and support in recent years as a means of detecting and correcting illegal, unethical or illegitimate practices in organizations. This study aims to examine the extent to which accounting students in Saudi Arabia...
Journal Articles
Sustainability and accounting education: perspectives of undergraduate accounting students in Saudi Arabia
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Journal of Applied Research in Higher Education (2022) 14 (4): 1371–1393.
Published: 31 August 2021
...Ibrahim El-Sayed Ebaid Purpose The purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues...
