Brigham publishes research article

A research article co-written by Morehead State Assistant Professor of Accounting Stephen Brigham was recently published in The Journal of Accounting, Ethics and Public Policy (Volume 21, Issue 3). Under the supervision of Professor David A. Ziebart at the University of Kentucky, Brigham co-wrote "A Structural Equation Modeling Investigation of the Theory of Planned Behavior Applied to Accounting Professors' Formal Enforcement of Cheating Rules."   

The Theory of Planned Behavior, Brigham explained, states that people's behavioral attitudes, perceived social pressures, and perceived abilities directly affect their intentions to engage in behaviors. Brigham used the theory to explain which factors influence accounting professors' decisions to make formal academic misconduct complaints to their appropriate university officials.   

More than 1,200 accounting faculty from 23 countries completed surveys for the study. Brigham said he was surprised by the results of the study, which showed that perceived social pressure played the least important role in influencing formal enforcement, while attitude was the most important factor. Brigham said he keeps what he learned from his research in mind when dealing with his students.   

"In my case, when issues of formal enforcement arise, I remember to keep a good attitude," he said. "I remember that although such enforcement can be unpleasant in the short term, it really is in the long-term interests of the university, the students, and the public."  

Brigham has presented his research at several conferences, most recently at the American Accounting Association's 2019 annual meeting in San Francisco.   

A free copy of the article is available from the Social Science Research Network.  

To learn more about MSU's School of Business Administration programs, visit www.moreheadstate.edu/business, email cbt@moreheadstate.edu or call 606-783-2090.