Accountability in Distance Learning: The Effect of Remote Proctoring on Performance in Online Accounting Courses

Distance education allows educators, with the use of technology, to deliver curriculum to students who are separated from their instructors. As higher education evolves, enrollment in distance education continues to present challenges of academic dishonesty. Proctoring services can provide educators with a practical and cost effective approach to reduce academic dishonesty in accounting programs. This study examines the effects of online proctoring programs on students' exam performance in an online accounting course. Our findings show lower exam performance when proctoring services are used, consistent with a reduction in academic dishonesty. More importantly, we show that proctoring affects lower performing students' exam performance more than higher performing students. These results have implications for accounting faculty in designing accounting courses, which can be delivered through a distance learning approach while maintaining the academic integrity and rigor demanded by the accounting profession.