The learning and teaching process has been affected by the expansion of information technology during the COVID-19 pandemic. In addition to several benefits, such as improving the quality of education and providing faster access to information, one of the major problems associated with using technology is the increase in academic fraud. Instead of focusing on the learning process, students get high grades by cheating. The Pentagon Theory of Cheating, developed by Crowe, identifies five main factors, pressure, opportunity, rationalization, ability, and arrogance, as drivers of cheating. The purpose of this research is to investigate the impact of the dimensions of the Pentagon Theory of Fraud and Dishonest Behavior on the increase of academic dishonesty among accounting students. This research is a correlational and descriptive survey, and its data was collected through a questionnaire. The study's statistical population was accounting students from Isfahan city, who were selected by random sampling. Statistical analysis showed that pressure (0.111), opportunity (0.279), rationalization (0.298), ability (0.133), and arrogance (0.229) have a significant effect on the increase of academic dishonesty. The highest coefficient of influence was related to statistical chance t= 5.434. Dishonest behavior is also significantly associated with academic dishonesty with a coefficient of 0.130 and a t-statistic of 3.092. Factors such as pressure, opportunities to cheat, individual ability, and arrogance influence academic dishonesty. To deal with this problem, it is suggested that academic pressure be reduced, opportunities for cheating are limited, and awareness of the consequences of rationalizing dishonest behavior is increased. Strengthening moral values and creating a culture of honesty among students is also necessary.