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This paper explores the nature and impact of research misconduct in psychology by analyzing 160 articles that were retracted from prominent scholarly journals between 1998 and 2017. We compare findings with recent studies of retracted papers in economics, and business and management, to profile practices that are likely to be problematic in cognate social science disciplines. In psychology, the principal reason for retraction was data fabrication. Retractions took longer to make, and generally were from higher ranked and more prestigious journals, than in the two cognate disciplines. We recommend that journal editors should be more forthcoming in the reasons they provide for article retractions. We also recommend that the discipline of psychology gives a greater priority to the publication of replication studies; initiates a debate about how to respond to failed replications; adopts a more critical attitude to the importance of attaining statistical significance; discourages p-hacking and Hypothesizing After Results are Known (HARKing); assesses the long-term effects of pre-registering research; and supports stronger procedures to attest to the authenticity of data in research papers. Our contribution locates these issues in the context of a growing crisis of confidence in the value of social science research. We also challenge individual researchers to reassert the primacy of disinterested academic inquiry above pressures that can lead to an erosion of scholarly integrity.

Purpose This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some elements of a forward research agenda. Design/methodology/approach Relevant literature across several disciplines is identified through keyword searches of major bibliographic databases. Findings The techniques highlighted have considerable potential for use by auditors to identify audit contexts which merit closer audit investigation. However, the techniques need further contextual empirical investigation in audit contexts. Seven specific propositions are presented for empirical testing. Originality/value This paper assembles literature on deceptive communication from a wide range of disciplines and relates it to the audit context. Auditors’ attention is directed to potential linguistic signals of fraud risk, and opportunities for future research are suggested. The paper is consciousness-raising, has pedagogic purpose and suggests critical elements for a future research agenda.

Purpose This paper aims to highlight the accountability reporting objectives of four Māori-controlled organizations. The examples cited reflect the core values of the indigenous Māori people of New Zealand (Aotearoa) and help demonstrate how these values are manifest in the accountability reporting of Māori-controlled organizations. Design/methodology/approach Narrative sections of ten annual reports of two small and two large Maori organizations, drawn variously from their financial years ending in the calendar years 2009 to 2014, are read closely. These organizations represent diverse tribal and regional associations in terms of size, scope and structure; and in terms of the business, social and cultural activities they pursue. Findings Three core Māori values are identified: spirituality (wairuatanga); intergenerationalism and restoration (whakapapa); and governance, leadership and respect (mana and rangatiratanga). The commitment to these values and the way this commitment is reflected in accountability reports of Maori organizations, is presented. Originality/value The examples provided, and the associated discussion, should help inform reporting initiatives of organizations that are seeking better accountability in terms of their long-term engagement with indigenous communities, the environment and broader society.

We draw on rational crime theory to help analyse 55 articles that have been retracted from 734 peer-reviewed journals in the field of economics. We highlight and discuss what these findings indicate regarding the nature and pattern of research malpractice in that discipline. Particular attention is given to exploring “no reason” retractions and the policy guidelines of publishers regarding retracted papers. We conclude that the frequent vagueness of retraction statements, and a reluctance to signal research malpractice, generally results in little damage to the reputation of caught, and known, offenders. Thus, a key deterrent to engaging in research malpractice is lacking. To reduce the incidence of research malpractice, we offer several recommendations for publishers and journal editors.

This paper explores whether DICTION text analysis software reveals distinctive language markers of a verbal tone of hubris in annual letters to shareholders signed by CEOs of major companies. We analyze 193 letters to shareholders, comprising about 368,000 words, focusing initially on 23 letters signed by CEOs who are alleged to be hubristic: Browne (BP), Goodwin (Royal Bank of Scotland), and Murdoch (News). Their language use is statistically significantly high in terms of the DICTION master variable, REALISM. Based on further analysis, we contend that language high in REALISM is not a distinctive marker of hubris but is likely to be a genre effect that is common in CEO letters to shareholders. We draw attention to the restricted capacity of DICTION to capture subtlety of language in CEO letters to shareholders.

We promote awareness of the features of emails that propose advanced fee fraud schemes. These are commonly known as 419 emails (after Section 419 of the Nigerian Penal Code). We outline the structural features of 419 emails and conduct a preliminary study of their distinctive linguistic features, using word frequency counts and DICTION text analysis software. We find that the incidence of first person singular pronouns is seven times greater in 419 emails than non-419 emails. We suggest elements of a future research agenda that can build on our preliminary results to help reduce advanced fee fraud.

This paper applies DICTION computer-assisted text analysis software to evaluate the tone of research ‘Environment’ submissions by Business and Management Studies schools in the UK’s 2014 Research Evaluation Framework. We find that submissions contain distinctive differences in semantic tone between high-ranked and low-ranked universities, particularly in terms of DICTION’s master variable, ACTIVITY. The language of high-ranked institutions has a tone of low ACTIVITY, whereas the language of low-ranked institutions has a tone of high ACTIVITY. More adjectives are used than expected: by high-ranked universities to bolster strong public reputations; and by low-ranked universities to atone for weaknesses. High-ranked universities are advantaged because they are more likely to be represented on assessing panels and be better-attuned to reader expectations. The results suggest that low-ranked universities could have achieved higher scores by reflecting on particular areas of word choice and the potential effects of those choices on assessors.

CNRS 2, FNEGE 1, HCERES A; International audience; The privatization of France Telecom (FT) in 1997 led to the implementation of a profit-oriented financialization strategy. An unforgiving work environment was developed, which has unsettled many employees. Between February 2008 and October 2011, 69 employees took their own life. Many left notes blaming management for having privileged the interests of shareholders over those of employees. Through interviews with employees and professional practitioners associated with FT, we reveal that employees strongly resented the company’s use of financialization policies to maximize shareholder value. Pursuit of such policies led to the de-institutionalization of socially prescribed norms that were applied commonly in Continental European workplaces. Feelings of anomie, disgrace, futility and isolation ensued among employees. This case highlights an important effect of a modern corporation’s adoption of financialization policies. It points to the need to improve workplace sensitivities and the ethical dispositions of companies and their managers.

Accounting education institutions and practices facilitated the distributive, translational and representational roles of accounting in the unique context of the centre of an Empire [the Portuguese] after it moved in 1808 from a metropolis [Lisbon] to a periphery [Rio de Janeiro]. We explore for the first time in the accounting literature, the unique context of Empire in which a former periphery became a centre. This required ‘imagining’ accounting (and associated commercial) technologies in the former centre and re-instituting them in the periphery (the new centre). An important manifestation of this imagining was the development of formal instruction in accounting in Brazil at the Rio de Janeiro School of Commerce, established in 1810. We contribute to knowledge in three major ways. First, we develop understanding of the ‘Portuguese imagination’ by showing how this was evidenced and applied outside the realm of ‘romantic’ literature, specifically here in propagating accounting and accounting-related technologies. Second, we show the role of accounting education in facilitating the introduction and operation of accounting technologies of government in the context of “re-imagining” the Empire as it once was. Third, we further develop nascent understandings of the genesis of accounting in Brazil., This work was supported financially by the research unit on Governance, Competitiveness and Public Policy (project POCI-01-0145-FEDER-006939), through funds provided by COMPETE2020 - Programa Operacional Competitividade e Internacionalizactio (FOCI); and Fundacao para a Ciencia e a Tecnologia., info:eu-repo/semantics/publishedVersion

This paper uses a resource-based perspective and balanced panel data analysis to explore whether the representation of women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information concerning intellectual capital [IC]. We find that gender diversity is a complementary corporate governance mechanism that has a significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving to prompt stronger monitoring and oversight behaviour. Our findings should encourage support for policies that will increase current levels of representation of women on corporate boards and influence the setting of corporate governance requirements relating to disclosure bycapital market regulators., This work was supported financially by the research unit on Governance, Competitiveness and Public Policy (project POCI-01-0145-FEDER-006939), through funds provided by COMPETE2020 - Programa Operacional Competitividade e Internacionalização (POCI); and Fundação para a Ciência e a Tecnologia., info:eu-repo/semantics/publishedVersion

We use a conceptual framework based on institutional theory to assess international accounting harmonization in Latin America by interviewing key informants. We analyse the situation in 13 countries of the Group of Latin American Accounting Standards Setters. Some countries have effected full formal adoption of International Financial Reporting Standards (IFRS). In others IFRS are not permitted. In several countries, IFRS are supplemented by national standards for micro-entities and cooperatives. Material harmonization will be difficult to achieve due to a lack of trained accountants, unreliable enforcement systems, and competing institutional logics related to taxation systems, and the banking and insurance industries., This work was supported financially by the research unit on Governance, Competitiveness and Public Policy (project POCI-01-0145-FEDER-006939), through funds provided by COMPETE2020 - Programa Operacional Competitividade e Internacionalizacao (POCI); and Fundacao para a Ciencia e a Tecnologia, Portugal., info:eu-repo/semantics/publishedVersion

This paper analyzes the accounting reasoning of two expert accounting witnesses at the 2006 trial of Enron executives who testified that the financial reporting of Enron conformed fully with US generally accepted accounting principles [GAAP]. We analyze the experts’ evidence using argumentation theory to highlight important issues in the reasoning process underlying financial reporting as support for our critique of the IASB’s proposed 2015 Conceptual Framework. We make two recommendations. First, that a CF should be allowed to override any detailed standard whenever that standard results in untruthful/unethical reporting. This effectively means that the CF should be installed at the top of any GAAP hierarchy as the dominant item guiding standard setting and professional practice. Second, that the concept of ‘faithful representation’ should invoke the concept of ‘verifiably acceptable levels of accounting risk’ in order to incorporate the notion of truthfulness of forecasts in accounting estimates.

The audit culture which has developed in public universities has led to counter-productive outcomes. Managerial oversight of academic work has reached a critical tipping point. Extensive auditing of research output by means of performance management assessment regimes motivated by a New Public Management mentality has damaged individual scholarship and threatened academic freedom. Such assessment regimes are perverse and conducive to the development of psychotic tendencies by universities. It is important to understand the effects of a perverse audit culture when re-thinking and reforming approaches to university performance management. We suggest ways for public universities to acknowledge the need for accountability while remaining true to core academic purposes.

This paper proposes a theoretical model to assess how stakeholders perceive a major change of an accounting regime: for example, the adoption of International Financial Reporting Standards [IFRS] or an IFRS-based financial reporting system. Using a theory borrowing approach, the model evolves from a review of key factors that have been reported to affect perceptions of change. These factors are drawn from literature dealing with management change, institutional arrangements, psychology, information systems, sociology and financial reporting. The proposed model implicates individual, technical, situational, and change process factors as major elements. Thereby, it highlights a multiplicity of matters that influence perceptions of a financial reporting change. The emerging model holds strong prospect of improving understanding of change processes in general, and financial reporting changes, in particular. The proposed model can be used to assess how any major national financial reporting reform is (or will be) perceived, and whether or not the reform will be successful. The practical insights arising from application of the model can be particularly relevant for regulators and standard-setters in devising appropriate strategies for coping with perceived implementation problems.