The pandemic has altered accounting education with the widespread adoption of remote evaluation platforms. We apply the lens of the fraud triangle to consider how the adoption of remote evaluation influences accounting students’ ethical values by measuring the incidence of cheating behavior as...

The supply of accounting majors has not kept pace with the increasing demand for accounting graduates. One way of increasing the number of qualified accountants, while maintaining desired quality, is through a non-degree program such as the Post-Baccalaureate Certificate in Accountancy. A...