Category: Accounting Review

After more than a year of back and forth, an accounting journal retracts a paper on tax avoidance

A pair of business researchers in Pittsburgh has lost a controversial 2017 paper on how institutional stock holdings affect tax strategies amid concerns about the validity of the data.

The article, “Governance and taxes: evidence from regression discontinuity,” which appeared in The Accounting Review, was written by Andrew Bird and Stephen Karolyi, of Carnegie Mellon’s Tepper School of Business.

According to the abstract: Continue reading After more than a year of back and forth, an accounting journal retracts a paper on tax avoidance

Accounting professor notches 30 (!) retractions after misconduct finding

James Hunton, via Bentley University
James Hunton, via Bentley University

It began with a retraction due to a “misstatement” in November 2012, which led to an investigation that found the first author, James E. Hunton, guilty of misconduct.  Now, the floodgates have opened, and Hunton has 31 retractions under his belt, making him the newest addition to the Retraction Watch leaderboard.

A month after the first retraction in 2012, Hunton resigned from his accounting professorship at Bentley University, citing family and health concerns.

Then, in 2014, a university investigation concluded that Hunton fabricated data in two papers and may have destroyed evidence. The first paper was the one retracted from Accounting Review for a misstatement; the second was retracted from Contemporary Accounting Research in December 2014. Even though the investigation centered around two publications, the university suggested more may be affected:

Continue reading Accounting professor notches 30 (!) retractions after misconduct finding

Accounting professor faked data for two studies, destroyed evidence: University report

James Hunton, via Bentley University
James Hunton, via Bentley University

The Bentley University accounting professor whose retraction we first reported on in November 2012 fabricated the data behind two papers, a university investigation has concluded.

James E. Hunton, who resigned in December 2012: Continue reading Accounting professor faked data for two studies, destroyed evidence: University report

Accounting professor resigns following retraction

James Hunton, via Bentley University
James Hunton, via Bentley University

An accounting professor at a Boston-area college has resigned a month after publishing a retraction that has sparked extensive discussion on Retraction Watch.

The Boston Globe reported late last week that James E. Hunton will leave Bentley University on December 31, with a spokesperson telling the paper he was leaving for “family and health reasons.”

Hunton and a co-author retracted “A Field Experiment Comparing the Outcomes of Three Fraud Brainstorming Procedures: Nominal Group, Round Robin, and Open Discussion” from the Accounting Review on November 9. The notice was scant, but the authors left a comment on our post with details: Continue reading Accounting professor resigns following retraction

Accounting fraud paper retracted for “misstatement”

The Accounting Review, a publication of the American Accounting Association, has retracted a 2010 paper, but the reason for the move is less than clear.

The article, “A Field Experiment Comparing the Outcomes of Three Fraud Brainstorming Procedures: Nominal Group, Round Robin, and Open Discussion,” was by James E. Hunton, an award-winning accountancy prof at Bentley University in Waltham, Mass., and Anna Gold [updated 1/22/13 to update link], of Erasmus University in Rotterdam, The Netherlands. It has been cited 24 times, according to Google Scholar.

According to the retraction notice: Continue reading Accounting fraud paper retracted for “misstatement”