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misconduct investigation. The
University of Melbourne's Ian D. Gow published the paper "Should Bao et al. (2020) be retracted?" in 2022, followed up by another paper where he called the "Erratum"'s explanation less than plausible, said it was belied by the original paper, and claimed it failed to account for the "claimed error." Overall, Gow argued that a "retract and republish" approach may have been superior to an "erratum" approach in order to most clearly correct the record from the original paper. JAR performed an extensive investigation and shared its findings with Walker in a 2023 document created as a result of Walker's request for the misconduct investigation, but did not publish the document.
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Non-academically-employed and non-peer-review published "researcher" Stephen Walker critiqued a 2020 JAR article, which resulted in JAR publishing a 2022 "Erratum." Walker characterized the "Erratum" as a mischaracterization of the original research, alleged it contained a falsehood, and called for a
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JAR publishes original research in all areas of accounting and topics including finance, economics, statistics, psychology, and sociology. Research typically uses analytical, empirical archival, experimental, or field study methods. Questions pertain to information and measurement used in
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organizations, markets, governments, regulation and standards; often arising in financial reporting, disclosure, internal accounting, auditing, taxation, corporate governance, capital markets, law, contracting, and with respect to the accounting profession.
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a document by
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https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4246151
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