Purpose

The purpose of this paper is to reflect on the shift of assessments online and the potential impact on academic integrity and misconduct. The rapid pivot to online teaching as a result of COVID19 and our experiences in the accounting academy is the embodiment of the phrase “may you live in interesting times”. As teaching and learning activities shifted online, so did assessment of student learning. A topic of great discussion amongst faculty is whether accounting exams should be invigilated online and whether exams should be used at all to assess student learning.

Design/methodology/approach

This paper uses personal reflections and experiences to analyse the tensions between the risk of academic misconduct, maintaining assessment security and accreditation requirements of professional accounting bodies during the shift of assessment tasks online in 2020. These tensions are analysed using the fraud triangle framework (Cressey, 1973).

Findings

Students face incentives and pressures to engage in misconduct, opportunities that arise from online learning and assessment, and hold complex perceptions around their attitudes towards academic integrity and rationalisations of misconduct behaviour.

Originality/value

Suggestions are made as to how the accounting academy can move forward, taking advantages of online assessment, while still ensuring that our graduates are meeting the competencies required to join the accounting profession.

中文翻译：

---

愿您生活在有趣的时代：反思COVID19和在线学习期间的学术诚信和会计评估

目的

本文的目的是反思在线评估的变化以及对学术诚信和不当行为的潜在影响。COVID19的结果以及我们在会计学院的经验迅速地转向了在线教学，这是“也许您生活在有趣的时代”这一短语的体现。随着教学活动在网上转移，对学生学习的评估也随之而来。全体教师之间讨论的话题是会计考试是否应该在线进行，是否应该使用考试来评估学生的学习情况。

设计/方法/方法

本文使用个人的反思和经验来分析2020年在线评估任务转移期间学术不端行为风险，维护评估安全性和专业会计机构的认证要求之间的紧张关系。使用欺诈三角框架（Cressey， 1973）。

发现

学生面临着进行不当行为的动机和压力，在线学习和评估带来的机会，以及围绕他们对学术诚信和不当行为行为合理化的态度持有复杂的看法。

创意/价值

提出了有关会计学院如何利用在线评估的优势前进的建议，同时仍要确保我们的毕业生达到加入会计专业所需的能力。