Discipline | Accounting, auditing, taxation, economics,finance, business |
---|---|
Language | English |
Edited by | Philip G. Berger, Luzi Hail, Christian Leuz, Valeri Nikolaev, Haresh Sapra, Laurence van Lent, and Regina Wittenberg Moerman |
Publication details | |
History | 1963-present |
Publisher | Wiley-Blackwell for the Chookaszian Accounting Research Center at the Booth School of Business |
Frequency | 5/year |
4.9 (2023) | |
Standard abbreviations | |
ISO 4 | J. Account. Res. |
Indexing | |
ISSN | 0021-8456 (print) 1475-679X (web) |
JSTOR | jaccorese |
OCLC no. | 499769796 |
Links | |
The Journal of Accounting Research (JAR) is a leading peer-reviewed academic journal associated with the University of Chicago. It was established in 1963 and is published by Wiley-Blackwell on behalf of the Chookaszian Accounting Research Center (Formerly the Institute of Professional Accounting) at the University of Chicago Booth School of Business.
JAR publishes original research in all areas of accounting and topics including finance, economics, statistics, psychology, and sociology. Research typically uses analytical, empirical archival, experimental, or field study methods. Questions pertain to information and measurement used in organizations, markets, governments, regulation and standards; often arising in financial reporting, disclosure, internal accounting, auditing, taxation, corporate governance, capital markets, law, contracting, and with respect to the accounting profession.
Its current senior editors are Philip G. Berger, Luzi Hail, Christian Leuz, Valeri Nikolaev, Haresh Sapra, Laurence van Lent, and Regina Wittenberg Moerman. The editorial manager is Lisa M. Heiberger.
It is listed as one of the 50 journals used by the Financial Times to compile its business-school research ranks [1] and Bloomberg Businessweek 's Top 20 Journals. [2] According to the Journal Citation Reports , it has a 2022 impact factor of 4.4, ranking it 28 out of 111 journals in the category "Business, Finance". [3]
Non-academically-employed and non-peer-review published "researcher" Stephen Walker critiqued a 2020 JAR article, [4] which resulted in JAR publishing a 2022 "Erratum." [5] Walker characterized the "Erratum" as a mischaracterization of the original research, alleged it contained a falsehood, and called for a misconduct investigation. [6] The University of Melbourne's Ian D. Gow published the paper "Should Bao et al. (2020) be retracted?" in 2022, [7] followed up by another paper where he called the "Erratum"'s explanation less than plausible, said it was belied by the original paper, and claimed it failed to account for the "claimed error." [8] Overall, Gow argued that a "retract and republish" approach may have been superior to an "erratum" approach in order to most clearly correct the record from the original paper. JAR performed an extensive investigation and shared its findings with Walker in a 2023 document created as a result of Walker's request for the misconduct investigation, but did not publish the document. [9]
Scientific misconduct is the violation of the standard codes of scholarly conduct and ethical behavior in the publication of professional scientific research. It is violation of scientific integrity: violation of the scientific method and of research ethics in science, including in the design, conduct, and reporting of research.
In academic publishing, a retraction is a mechanism by which a published paper in an academic journal is flagged for being seriously flawed to the extent that their results and conclusions can no longer be relied upon. Retracted articles are not removed from the published literature but marked as retracted. In some cases it may be necessary to remove an article from publication, such as when the article is clearly defamatory, violates personal privacy, is the subject of a court order, or might pose a serious health risk to the general public.
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct, or financial misconduct within the workplace by employees, officers or directors of the organization. Forensic accountants apply a range of skills and methods to determine whether there has been financial misconduct by the firm or its employees.
The Social Science Research Network (SSRN) is a repository for preprints devoted to the rapid dissemination of scholarly research in the social sciences, humanities, life sciences, and health sciences, among others. Elsevier bought SSRN from Social Science Electronic Publishing Inc. in May 2016. It is not an electronic journal, but rather an eLibrary and search engine.
Eric T. Poehlman, is an American scientist, formerly researching in the field of human obesity and aging. In 2000, Poehlman was investigated for scientific misconduct; the case continued for several years and in 2005, he admitted to fraudulent research practices. He had published research using falsified and fabricated data in studies on aging metabolism and obesity, including purporting to show beneficial effects on lipid profiles and abdominal fat in menopausal women being treated with hormone therapy. Poehlman became the first academic in the United States to be jailed for falsifying data in a grant application.
Luk Van Parijs was an associate professor of biology at the Massachusetts Institute of Technology (MIT) Center for Cancer Research. After investigating for a year, MIT fired Van Parijs for research misconduct. Van Parijs admitted to fabricating and falsifying research data in a paper, several unpublished manuscripts, and grant applications. In March 2011, Van Parijs pleaded guilty in a U.S. District Court in Boston to one count of making a false statement on a federal grant application. The government asked Judge Denise Casper for a 6-month jail term because of the seriousness of the fraud, which involved a $2-million grant. After several prominent scientists including Van Parijs' former post-doc supervisor pleading for clemency on his behalf, on 13 June, Van Parijs was finally sentenced six months of home detention with electronic monitoring, plus 400 hours of community service and a payment to MIT of $61,117 - restitution for the already-spent grant money that MIT had to return to the National Institutes of Health.
Econ Journal Watch is a semiannual peer-reviewed electronic journal established in 2004. It is published by the Fraser Institute. According its website, the journal publishes comments on articles appearing in other economics journals, essays, reflections, investigations, and classic critiques. As of 2017, the Journal maintained a podcast, voiced by Lawrence H. White.
MDPI is a publisher of open-access scientific journals. It publishes over 390 peer-reviewed, open access journals. MDPI is among the largest publishers in the world in terms of journal article output, and is the largest publisher of open access articles.
Carlo Maria Croce is an Italian-American professor of medicine at Ohio State University, specializing in oncology and the molecular mechanisms underlying cancer. Croce and his research have attracted public attention because of multiple allegations of scientific misconduct.
Diederik Alexander Stapel is a Dutch former professor of social psychology at Tilburg University. In 2011 Tilburg University suspended Stapel for fabricating and manipulating data for his research publications. This scientific misconduct took place over a number of years and affected dozens of his publications. By 2015, fifty-eight of Stapel's publications had been retracted. He has been described in coverage by the New York Times as "the biggest con man in academic science".
Campbell Russell "Cam" Harvey is a Canadian economist, known for his work on asset allocation with changing risk and risk premiums and the problem of separating luck from skill in investment management. He is currently the J. Paul Sticht Professor of International Business at Duke University's Fuqua School of Business in Durham, North Carolina, as well as a research associate with the National Bureau of Economic Research in Cambridge, Massachusetts. He is also a research associate with the Institute of International Integration Studies at Trinity College Dublin and a visiting researcher at the University of Oxford. He served as the 2016 president of the American Finance Association.
Yoshitaka Fujii is a Japanese researcher in anesthesiology, who in 2012 was found to have fabricated data in at least 219 scientific papers, of which 183 have been retracted.
Andrew Edward Left is an activist short seller, author and editor of the online investment newsletter Citron Research, formerly StockLemon.com. Under the name Citron Research, Left publishes reports on firms that he claims are overvalued or are engaged in fraud. Left is known for advising investors on short selling and has often appeared on various media outlets such as CNBC and Bloomberg to talk about his opinions on stocks. In 2017, Left was called 'The Bounty Hunter of Wall Street' by The New York Times. Left gained further notoriety following his announced short of GameStop, precipitating a short squeeze that has hurt him and other short sellers in the short term.
Ulrich Lichtenthaler is a German economist who is Professor of Management and Entrepreneurship at the International School of Management in Cologne. He held the Chair of Management and Organization at the University of Mannheim until March 2015.
Fintech, a portmanteau of "financial technology", refers to the application of innovative technologies to products and services in the financial industry. This broad term encompasses a wide array of technological advancements in financial services, including mobile banking, online lending platforms, digital payment systems, robo-advisors, and blockchain-based applications such as cryptocurrencies. Fintech companies include both startups and established technology and financial firms that aim to improve, complement, or replace traditional financial services.
Annarosa Leri is a medical doctor and former associate professor at Harvard University. Along with former professor Piero Anversa, Leri was engaged in biomedical research at Brigham and Women’s Hospital in Boston, an affiliate of Harvard Medical School. Since at least 2003 Anversa and Leri had investigated the ability of the heart to regenerate damaged cells using cardiac stem cells.
Springer Nature or the Springer Nature Group is a German-British academic publishing company created by the May 2015 merger of Springer Science+Business Media and Holtzbrinck Publishing Group's Nature Publishing Group, Palgrave Macmillan, and Macmillan Education.
Tumor Biology is a bimonthly peer-reviewed open access medical journal covering clinical and experimental oncology. It was established in 1980 as Oncodevelopmental Biology and Medicine, obtaining its current name in 1984. It is owned by the International Society of Oncology and BioMarkers, of which it is the official journal. Originally published by Karger Publishers, it moved to Springer Science+Business Media beginning in 2010. In December 2016, the journal moved again, this time to SAGE Publications. The editor-in-chief is Magdalena Chechlinska. According to the Journal Citation Reports, the journal has a 2016 impact factor of 3.650.
Abida Sophie Jamal is a Canadian endocrinologist and former osteoporosis researcher who was at the centre of a scientific misconduct case in the mid-to-late 2010s. Jamal published a high-profile paper suggesting that the heart medication nitroglycerin was a treatment for osteoporosis, and was later demonstrated to have misrepresented her results. She received a lifetime ban from receiving funding from the Canadian Institutes of Health Research and was named directly in their disclosure report, becoming the first person mentioned by name by the institute for scientific misconduct. Jamal was later stripped of her medical license for two years, regaining it in a controversial 3–2 decision.
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ignored (help)a document by Journal of Accounting Research (JAR). The document presents itself as a report on its own research-misconduct investigation [...] it is not published, and because the first one to publish it ought to be JAR itself