Academic Dishonesty in Online Accounting Assessments—Evidence on the Use of Academic Resource Sites

ABSTRACT As accounting programs increase their online offerings, understanding the challenges of maintaining academic integrity online is crucial. This study documents an emerging method of online academic dishonesty—on-demand services from academic resource sites (ARS) such as Chegg.com. ARS are web-based repositories of textbook problems, homework solutions, etc., and many of them employ subject-matter experts to answer questions in real time, potentially during active exams. In periods of fewer online exam safeguards, 13–25 percent of intermediate accounting students are identified as using Chegg during exams. Corroborating evidence shows an anomalous improvement in student performance in online exams with minimal safeguards, which is attenuated by an increase in mitigation policies. Survey responses confirm that students are familiar with and use ARS, including 10 percent who acknowledge use during quizzes or exams. These findings help formulate suggestions about practices educators can employ to decrease pervasive use of ARS in online learning. JEL Classifications: M49.