| Popis: |
This study asks accounting authors how much of their work is tainted by fraudulent research practices, how much of their peers’ work they believe is tainted, their intentions for the future, their impressions of the incentives to engage in these practices, the adequacy of their related graduate training, perceived attitudes and practices of mentors and coauthors, and whether their awareness and concern have evolved. Most researchers deny committing the acts, but a few individuals admit to the acts and rationalize them or express no remorse. In addition to the novelty of asking questions directly, a secondary randomized response study allows a comparison after two decades. Participants’ comments provide insights about the accounting research environment, including a lack of consensus about the legitimacy of research practices and explicit requirements by journal reviewers to commit questionable practices. The objective of the study is to further the dialogue on accounting research ethics. |
