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...

This article measures the degree to which academic economists have engaged in unethical behavior and the degree to which academic economists believe the profession as a whole engages in unethical behavior. Three main types of unethical behavior are examined: (1) falsification of research; (2)...

The Defining Issues Test (DIT) has been popular among accounting researchers, and will surely find continued applications. The DIT-2 is still new to accounting research. Fisher and Sweeney (1998, 2002) and Sweeney and Fisher (1998, 1999) build upon other critical research to claim that the DIT...

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...

The industrial learning curve is widely used to predict costs and labor requirements wherever learning is taking place. Little is known, however, about the reverse of this process: the forgetting that occurs during production interruptions. The ability to estimate cost increases due to...