Neutralization Theory proposes that when people engage in behavior that they know is not approved by society, they neutralize, or justify, their behavior by applying one or more of several neutralization techniques. In this report we use data from a study that investigated self-reported reasons for academic misconduct from post-secondary students in Romania. We found that students offered reasons that range widely, and well beyond the options included in Neutralization Theory. Factor analysis of the responses also lead to the conclusion that reasons for committing academic misconduct may be unidimensional.