Why We Cheat Discussion

Respond to the following Discussion Questions:

While working as a new employee at the Defense Contracting Audit Agency, you noticed that a fellow employee was studying intensely for the Financial Accounting section of the CPA Exam. You planned to sit for that exam section in two months, and your colleague was sitting for that exam section next Thursday.

On Thursday evening, you phoned your friend to see how she was doing after the exam. She thanked you for being considerate and told you that she was emotionally drained. Nonetheless, she then kept you on the phone for 15 minutes, telling about you the “nasty” Statement of Cash Flows and Consolidation problems she encountered.

1. Did either of you commit a discreditable act under the Code of Conduct?
2. Have you ever cheated on an exam, course project, or course assignment? In hindsight, did the benefits exceed the risk of detection and punishment? Were you able to apply the Becker Rational Model at the time you made the decision to cheat?
3. Are you more likely, less likely, or equally likely to cheat on an exam in a course in which grades are “curved” or a course in which they are not “curved?” Why?
4. If you successfully cheat on an exam and the class is not curved, you will get a higher grade, and no one else in the class will get a lower grade. Is anyone harmed in this situation? How would a utilitarian view your conduct? What stakeholders are affected?
5. Does cheating on the CPA exam have high moral intensity or low moral intensity?

You will have to reply to another classmate discussion in a few days.