Unethical Practices by Accounting Researchers: Incidence, Intentions, and Insights

Abstract

This study utilizes a direct questionnaire and a randomized response questionnaire to ask accounting authors how much of their work is tainted by a set of unethical or questionable research practices; how much of their peers' work they believe is tainted; their intentions for the future; their impressions of the incentives to engage in these practices; the adequacy of their graduate training; the perceived attitudes and practices of their mentors and coauthors; and whether their awareness and concern have evolved. As expected, most researchers deny committing the acts; but, as in past studies, a few individuals admit to the acts and rationalize them or express no remorse. Participants' comments provide insights on the accounting research environment, including a lack of consensus about the legitimacy of research practices and explicit requirements by journal reviewers to commit questionable practices. The objective of the study is to further the dialogue on accounting research ethics.