A Model of Research Integrity and Oversight

• In Event: Evaluating the PCAOB, the instructor, the textbook, and the auditor.
  In Dialogue Session: Evaluating the PCAOB, the Instructor, the Textbook, and the Auditor.

Abstract

Given the recent retraction of two articles in premier accounting journals, resulting from the fabrication of data, accounting academics are keenly concerned about the integrity of the research process and the validity of existing research. The AAA Publication Ethics Task Force has been at work developing standards and procedure to prevent, punish or rectify such problems. As an aid in developing research questions and addressing practical policy issue, this paper presents a “Model of Research Integrity and Oversight,” explicating the factors that are subject to control by the academy.

Author

• Charles D Bailey, University of Memphis