Academic dishonesty remains a pressing concern in higher education, particularly within accounting education where professional ethics are paramount. Grounded in the Moral Foundations Theory, this study investigates the influence of ethics, honour codes, and religiosity on accounting students’ cheating behaviour using a moderated mediation framework. Employing a predictive correlational design, data were collected from 404 accounting students and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings revealed that ethics and honour codes have a significant direct effect on students’ cheating behaviour, whereas the mediating role of attitude towards cheating was not supported. The study therefore recommended that curriculum designers, accounting instructors, and institutional leaders adopt strategies that foster students’ moral internalisation and promote active ethical engagement, thereby enhancing integrity and professional responsibility within accounting education.
Kwarteng et al. (Thu,) studied this question.