Men and women evaluated a male student who was caught by his professor cheating on a make-up test. The student either gave an external excuse, gave an internal excuse, or accepted responsibility for his action. The prediction that an internal excuse would be favored by participants with an internal locus of control and that an external excuse would be favored by participants with an external locus of control was not supported. It appeared that, because the student was caught in the act of cheating, the use of an excuse as an accounting strategy was not appropriate. The student was evaluated more favorably when he accepted responsibility than when he offered an excuse for his cheating. Harsher punishment was recommended by participants with an internal locus of control. Results were integrated with research studies testing the effectiveness of excuses in moderating the punishment recommended for people who are guilty of an antisocial or illegal act.