Journal of Accounting Research

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Alleged research misconduct

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]

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References

  1. "45 Journals used in FT Research Rank". FT.com/UK. Financial Times. 2009-02-17. Retrieved 2011-05-06.
  2. "Full-Time MBA Rankings". Bloomberg BusinessWeek . 2008-11-13. Archived from the original on December 11, 2008. Retrieved 2011-05-06.
  3. "Journals Ranked by Impact: Business, Finance". 2018 Journal Citation Reports (Science ed.). Thomson Reuters. 2013.{{cite book}}: |work= ignored (help)
  4. "Critique of an Article on Machine Learning in the Detection of Accounting Fraud · Econ Journal Watch".
  5. "Erratum". Journal of Accounting Research. 60 (4): 1635–1646. 2022. doi:10.1111/1475-679X.12454.
  6. "Erroneous Erratum to Accounting Fraud Article · Econ Journal Watch : Machine learning, serial fraud".
  7. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4246151 [ bare URL ]
  8. Gow, Ian D. (2023). "The Elephant in the Room: P-Hacking and Accounting Research". doi:10.2139/ssrn.4460192.
  9. Daniel B. Klein (September 2023). "Journal of Accounting Research's Report on Its Own Research- Misconduct Investigation of an Article It Published" (PDF). Econ Journal Watch . 20 (2): 460. ISSN   1933-527X . Retrieved 27 October 2023. 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