Incidents of research misconduct, especially falsification, in the hard sciences and medicine have been widely reported. Motives for misconduct include professional advancement and personal recognition. Accounting academics are under the same tenure, promotion, and recognition pressures as other...

Many research and authorship practices are debatable or poorly understood. Our purpose was to capture the attitudes and understandings of accounting researchers, especially for discussion in doctoral seminars, and to advance the discussion of research ethics throughout the academic community. We...

One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as " committee (or equivalent body) established by and amongst the board of directors of an issuer for the...