Being accused of cheating will not actually cause someone to cheat. Being accused of cheating may allow someone to justify cheating... in other words they might think, "Well, ___ thinks I'm cheating anyway. I might as well do it." However, we are each responsible for our own choices at the end of the day. If someone cheats, only they are responsible for their decisions.
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Being accused of cheating doesn't make someone cheat. You (alone) must have the desire to cheat. If you aren't cheating, being accused will hurt your feelings, but it is no excuse to then cheat as if it will fix the hurt you feel.
Only if you choose to do it. Just because someone accuses you of something doesn't mean you should go and do it. If someone accused you of stealing or physically harming someone else you wouldn't go and do that. If someone accuses you of cheating and then you go and cheat you only prove them to be right.