An Open Letter to the Journal of Accounting Research: Demonstrate that You Are Not Sweeping Misconduct under the Rug

13 Pages Posted: 15 Nov 2023

Date Written: October 19, 2023

Abstract

I call on the Journal of Accounting Research (JAR) to redo three reports they issued, each report prompted by a call for a research-misconduct investigation into an article JAR had published. The three reports are provided here.

Also, I develop a conceptual signaling model that illustrates that the reports signal that the JAR Editors are sweeping misconduct under the rug. Only a detailed report that clearly identifies the issues raised by the whistleblowers and responds to them in a clear and professional manner could signal otherwise.

Moreover, the Editors have a moral responsibility to investigate misconduct concerns and to provide a detailed account accordingly. This duty is owed to the whistleblowers, the authors, and their readers.

Regarding the three JAR articles, I called for an investigation into an article published in 2020 by authors Yang Bao, Bin Ke, Y. Julia Yu, and Jie Zhang. An anonymous whistleblower with the pseudonym ‘W. Ben Hur’ called for an investigation into an article by Petro Lisowsky and Michael Minnis that was published in 2020. Emre Kuvvet called for an investigation into an article published in 2018 by Andrew Call, Gerald S. Martin, Nathan Y. Sharp, and Jaron H. Wilde. In each case, the senior editors at JAR returned a report claiming that an extensive investigation was performed following guidelines issued by the Committee on Professional Ethics. With these reports now public, readers can see that these reports are vacuous.

Keywords: Academic Misconduct, JAR, Whisteblower

JEL Classification: M41

Suggested Citation

Walker, Stephen, An Open Letter to the Journal of Accounting Research: Demonstrate that You Are Not Sweeping Misconduct under the Rug (October 19, 2023). Available at SSRN: https://ssrn.com/abstract=4607382 or http://dx.doi.org/10.2139/ssrn.4607382

Stephen Walker (Contact Author)

INDEPENDENT RESEARCH PAPER ( email )

United States

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