197 CASE STUDY 27: Is the Widespread Use of Test Banks by Students Fraud? D. Larry Crumbley, Ph.D., CPA, CFF, Cr.FA, MAFF, FCPA Christine Cheng, Ph.D. Louisiana State University

INTRODUCTION The Internet has given students widespread and anonymous access (either free or paid) to publisher test banks. Furthermore, the widespread access students have to publisher test banks is unlikely to diminish. Publishers are frustrated over legal attempts to have Internet providers cease infringing on their copyrights by publishing test banks and solution manuals or providing them for sale to students. Publishers representatives indicate that legal victories are often met with a website being shuttered, only to have a new one pop up. In addition, the publishers representatives indicate that their legal battles are confounded by websites hosted in overseas locations where copyright enforcement is limited. As such, it appears that students will continue to have ample opportunity to obtain publishers test banks from various Internet sources. Thus, the opportunity factor of the Fraud Triangle is clearly present. One of the earlier examples of the mass test bank cheating occurred at the University of North Florida in 2010. A professor received 200 confessions from students using the test bank (one-third of the class).Research by Ruedy found that as many as 68 percent of students will cheat. Thus, the percentage of accounting students who use publisher test banks range from 33 percent to 68 percent.

QUESTIONS

1. Is the use of a publisher test bank by a student cheating and/or fraud? Consider the Legal.com definition of fraud as the intentional use of deceit, a trick, or some dishonest means to deprive another of his/her/its money, property, or a legal right.

2. Compare this practice to a taxpayer cheating on his or her taxes.

3. Does the use of test banks positively impact a students in-class grades?

4. Is the use of test banks a victimless phenomenon?

5. Design a forensic technique to detect students use of publisher test banks?