Outside influences affect the progression of research in any discipline, including accounting. These influences offer one explanation for problems of replicability or comparability to previous studies, a common concern today. This article examines “who” participates in behavioral experiments...

This case presents facts and opinions gathered from personal interviews and public documents that describe how one individual discovered and reported what he perceived as accounting fraud at a large U.S. public company. George (a pseudonym), the Director of Technical Accounting Research and...