Title

Research Misconduct In Accounting Literature: A Survey Of The Most Prolific Researchers’ Actions And Beliefs

Abstract

Incidents of research misconduct, especially falsification, in the hard sciences and medicine have been widely reported. Motives for misconduct include professional advancement and personal recognition. Accounting academics are under the same tenure, promotion and recognition pressures as other academics; and, without the life-and-death issues of medical research, rationalizing misconduct in accounting research seems much easier. It is reasonable to assume that dishonesty has occurred, even if little evidence exists about its prevalence. Further, accounting research can influence tax policy and market conditions, affecting people’s lives. This study is, to our knowledge, the first attempt to survey accounting researchers directly as to their ethical practices; it uses the randomized response technique of addressing sensitive questions. To maximize its relevance to the most respected accounting research, this questionnaire was sent only to the most prolific researchers at U.S. colleges and universities—those who have published in the ‘top thirty’ accounting journals. The results indicate that serious misconduct has occurred among these established accounting researchers. The estimated percentage of seriously tainted articles in the top thirty accounting journals, based on self-reporting, is about 4 per cent, while the respondents on average believe that about 21 per cent of the literature is tainted. Faculty who were tenured more recently provide higher estimates of the falsification rate, and attribute more of the cause to external factors like tenure pressure. The article concludes by discussing implications and offering policy recommendations. © 2001 Blackwell Publishers Ltd.

Publication Date

1-1-2001

Publication Title

Abacus

Volume

37

Issue

1

Number of Pages

26-54

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1111/1467-6281.00073

Socpus ID

84861670727 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84861670727

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