Scholarly Comments on Academic Economics

Erroneous Erratum to Accounting Fraud Article


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This paper treats an erratum published in Journal of Accounting Research (JAR) in August 2022. The erratum was prompted by two critical comments authored by me and published in Econ Journal Watch. The erratum mischaracterizes its authors’ previous research related to the preferred test sample period. More importantly, the authors say that I identified an error in their program code. This is false. Rather, I identified a misidentification within the dataset, a misidentification that was disclosed neither in their original JAR article, nor in the program code appended to that article, nor in their Econ Journal Watch reply to my first comment. Finally, the erratum never addresses why the misidentification occurred, nor why they did not acknowledge the misidentification on the two prior opportunities to do so. I have asked for an investigation at the Journal of Accounting Research into academic research misconduct.