Discipline | Accounting, auditing, taxation, economics,finance, business |
---|---|
Language | English |
Edited by | Philip G. Berger, Luzi Hail, Christian Leuz, Valeri Nikolaev, Haresh Sapra, Rodrigo Verdi, 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 |
4.4 (2022) | |
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, Rodrigo Verdi, 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 violation scientific integrity: violation of the scientific method and of research ethics in science, such as failure to adhere to standards of scholarly conduct and ethical behavior in the design, conduct, and reporting of scientific research.
The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations. The act,, also known as the "Public Company Accounting Reform and Investor Protection Act" and "Corporate and Auditing Accountability, Responsibility, and Transparency Act" and more commonly called Sarbanes–Oxley, SOX or Sarbox, contains eleven sections that place requirements on all U.S. public company boards of directors and management and public accounting firms. A number of provisions of the Act also apply to privately held companies, such as the willful destruction of evidence to impede a federal investigation.
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.
Ranjit Kumar Chandra is an Indian-born Canadian researcher and self-proclaimed "father of nutritional immunology" who committed scientific and health care fraud. Chandra's misconduct was the subject of a 2006 documentary by the Canadian Broadcasting Corporation (CBC). A libel trial in July 2015, concluded that the allegations of fraud against Chandra were truthful; he was ordered to pay $1.6 million to cover CBC's legal fees, and later that year was stripped of his membership in the Order of Canada. As of 2020, four of Chandra's research publications have been retracted, and one has been corrected.
Marc D. Hauser is an American evolutionary biologist and a researcher in primate behavior, animal cognition and human behavior and neuroscience. Hauser was a professor of psychology at Harvard University from 1998 to 2011. In 2010 Harvard found him guilty of research misconduct, specifically fabricating and falsifying data, after which he resigned. Because Hauser's research was financed by government grants, the Office of Research Integrity of the Health and Human Services Department also investigated, finding in 2012 that Hauser had fabricated data, manipulated experimental results, and published falsified findings.
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".
Retraction Watch is a blog that reports on retractions of scientific papers and on related topics. The blog was launched in August 2010 and is produced by science writers Ivan Oransky and Adam Marcus. Its parent organization is the Center for Scientific Integrity, a US 501(c)(3) nonprofit organization.
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.
Terry S. Elton is an American professor of pharmacology at the Ohio State University.
Bharat B. Aggarwal is an Indian-American biochemist. His research has been in the areas of cytokines, the role of inflammation in cancer, and the anti-cancer effects of spices and herbs, particularly curcumin. He was a professor in the Department of Clinical Immunology, Bioimmunotherapy, and Experimental Therapeutics at University of Texas MD Anderson Cancer Center in Houston, Texas.
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