The pandemic has altered accounting education with the widespread adoption of remote evaluation platforms. We apply the lens of the fraud triangle to consider how the adoption of remote evaluation influences accounting students’ ethical values by measuring the incidence of cheating behavior as well as capturing their perceptions of their opportunity to cheat and their rationalization of cheating behavior. Consistent with prior research, our results show that cheating is higher in the online environment compared to remote evaluation, although the (...) use of proctoring software in online evaluation appears to mitigate but not eliminate students’ the unethical behavior. However, cheating was not reduced when students attest to an honor code during the beginning of an exam. Nonetheless, we find that the use of both proctoring software and honor codes reduces students’ perceptions of opportunity and rationalization of cheating behavior. It follows that the remote evaluation environment may unintentionally be negatively influencing the ethicality of students and future accounting professionals by promoting cheating behavior and, by so doing, negatively influencing the development of unethical values of accounting students and future accounting professionals. Educators should consider the use of appropriate educational interventions to reduce the incidence and opportunities for unethical behavior and, by so doing, help promote the development of ethical values in future accounting professionals. Further implications for teaching and the accounting profession are discussed. (shrink)

This study links Cressey’s established fraud triangle theory to a recently developed academic fraud risk triangle as a platform for identifying the determinants of academic fraud risk factors. The study then evaluates the magnitude and extent to which students are willing to confront the realities of academic fraud and move towards a culture of academic integrity. Most of the studies pertaining to combating academic fraud have primarily been the opinions of (...) the researchers, namely, the faculty. Although students may not be expected to police the fight against academic fraud, their opinions as to what would work and what would not, have not been sufficiently examined, and this study contributes to filling that void. We explore the agreement among students and groups of students concerning specific deterrent strategies. We find two types of strategies, student action and faculty/administration action . Results from 740 students surveyed found that the most widely supported strategies are stronger penalties, parental notification, an anonymous tip line, and administering a uniform policy. The least supported strategies were academic honor code, no strategy at all, requiring an ethics course, and leaving individual instructors to determine penalties. Further, full time, domestic, undergraduate, and male students favor student action strategies, which are more reactionary and less punitive. (shrink)

The main purpose of this study is to understand the demographic, personal and situational determining factors leading to academic misconduct among undergraduate students by comparatively analyzing the differences among Economics and Business students and other major students. Two thousand four hundred ninety-two undergraduate students from different Portuguese Public Universities answered a questionnaire regarding their propensity to commit academic fraud, 640 of whom were Economics and Business students. Results concluded that Economics and Business students can be distinguished from (...) others regarding the likelihood of copying from the other Major students. Younger students admit more readily to the possibility of cheating than older students. Results indicate a greater probability of acceptance of dishonest practices outside the area of Economics and Management and a greater probability of condemnation of improper practices by students of Economics and Management. This indicates that students of Economics and Management are aware that their behavior is incorrect and unacceptable; peer-pressure and the learning process itself constitute the main justifications provided by Economics and Business students for their fraudulent actions. Implications for this practice are discussed. (shrink)

Academic frauds, dishonesty and cheating are pervasive in Pakistan, but thus far less systematic research has been undertaken on the effectiveness of the policies designed for countering academic dishonesty. Generally, the success of a policy depends on a good design and appropriate implementation. The design aspect of the policies to counter academic dishonesty in Pakistan is studied elsewhere, the purpose of this article is to empirically examine the implementation stages of the same policies. In doing so, the (...) study utilizes a panel data set comprising of 60 cross-sections and 06 time series observations (2012–2017). Results of the rigorous panel regression models shows that leniency in the prescribed punishments and an exhaustive belief on the efficacy of traditional examination surveillance methods are counterproductive. The study however failed to substantiate the direct relationship of discrimination and academic dishonesty in the sample. It is therefore concluded that prescribed punishments must be awarded in letter and spirit and that there is need for coordination at different stages of the implementation. Further, the study also recommends that traditional forms of examination surveillance must be augmented using modern technology. (shrink)

The purpose of this article is to provide viewpoints and discussion of a variety of potentially problematic aspects and mechanisms regarding academic publishing in relation to economical and ethical issues. Starting with the establishment of wide-scale internet access in the beginning of the 21st century, a considerable increase of plagiarism and more sophisticated forms of academic fraud, expanded infrastructure of academic publication channels and forms, combined with strong tendencies of concentration in terms of research disciplines and (...) outlets have now led to certain undesirable developments. Next to the general business model operating according to these parameters, the purpose, reliability and authenticity of circulated rankings and grading systems of academic publishers as well as citation indexes will be critically discussed in relation to new open access possibilities that start to question the outdated structures of the established system. (shrink)

A review of fraud in medical research in Britain, Europe, the USA and Australia. It includes a history of known cases of fraud since 1974 and discusses ways for detecting and dealing with fraud that have been devised by government agencies, pharmaceutical companies, academic institutions and scientific publications (especially medical journals).

In this opinion piece, we present a synopsis of our findings from the last 2 years concerning cyber-attacks on web-based academia. We also present some of problems that we have faced and try to resolve any misunderstandings about our work. We are academic information security specialists, not hackers. Finally, we present a brief overview of our methods for detecting cyber fraud in an attempt to present general guidelines for researchers who would like to continue our work. We believe (...) that our work is necessary for protecting the integrity of scholarly publishing against emerging cybercrime. (shrink)

This study analyzes predominant themes and disciplinary and methodological trends in academic integrity and misconduct research. It utilizes bibliometric analysis to explore prevalent themes and interdisciplinary intersections within discussions based on Scopus metadata. R Studio, which uses _biblioshiny_ software, is employed to visualize trends. The results indicate the presence of 769 final documents (627 on academic integrity and 142 on academic misconduct) related to the research focus up to 2023. Visual representations show complex relationships and theme changes. (...) The analysis uncovers connections between academic integrity and misconduct, emphasizing criteria such as plagiarism and the misuse of artificial intelligence (AI) tools. Distinct thematic clusters emerge, showcasing diverse dimensions and the impact of AI on misconduct. Interconnected research endeavors underscore dominant themes like cheating and ethical considerations. Thematic evolution reflects shifts from integrity-misconduct dichotomies to emergent issues like online fraud. Disciplinary contributions highlight the interdisciplinary nature of the discourse, drawing insights from social sciences, medicine, arts, business, psychology, and computer sciences. The detailed systematic literature review and survey design, which are dominant in research on academic integrity and misconduct, help build audience confidence. Some insights into academic integrity and misconduct via typical categories or terms have also been illustrated for the insightful reader. (shrink)

Although medical centres have established boards, special committees, and offices for the review and redress of breaches in ethical behaviour, these mechanisms repeatedly prove themselves ineffective in addressing research misconduct within the institutions of academic medicine. As the authors see it, institutional design: systematically ignores serious ethical problems, makes whistleblowers into institutional enemies and punishes them, and thereby fails to provide an ethical environment.The authors present and discuss cases of academic medicine failing to address unethical behaviour in (...) class='Hi'>academic science and, thereby, illustrate the scope and seriousness of the problem. The Olivieri/Apotex affair is just another instance of academic medicine’s dereliction in a case of scientific fraud and misconduct. Instead of vigorously supporting their faculty member in her efforts to honestly communicate her findings and to protect patients from the risks associated with the use of the study drug, the University of Toronto collaborated with the Apotex company’s “stalling tactics,” closed down Dr Olivieri’s laboratory, harassed her, and ultimately dismissed her.The authors argue that the incentives for addressing problematic behaviour have to be revised in order to effect a change in the current pattern of response that occurs in academic medicine. An externally imposed realignment of incentives could convert the perception of the whistleblower, from their present caste as the enemy within, into a new position, as valued friend of the institution. The authors explain how such a correction could encourage appropriate reactions to scientific misconduct from academic medicine. (shrink)

This is a theoretical treatment of the term "Sha Zhu Pan" (杀猪盘) in Chinese, which translates to “Pig-Butchering” in English. The article critically examines the propagation and validation of "Pig Butchering," an animal metaphor, and its implications for the dehumanisation of victims of online fraud across various discourses. The study provides background information about this type of fraud before investigating its theoretical foundations and linking its emergence to the dehumanisation of fraud victims. The analysis highlights the disparity (...) between academic literature, subjected to rigorous peer-review processes, and sensationalised narratives prevalent in the media. While academic works subject "pig butchering" to critical scrutiny and refrain from endorsing derogatory terms to depict fraud victims, numerous media outlets employ this term uncritically, further worsening the predicament of these victims. "Pig butchering" is firmly rooted in the concept of dehumanisation, and this article underscores how language moulds perceptions of fraud and behaviour, extending to the development of preventive strategies. The role of law enforcement agencies in generating and disseminating materials is also a central theme, emphasising their responsibility as trusted sources of information. We suggest that these agencies should adopt non-victim shaming language to encourage victims to report crimes and alleviate the stigma attached to victimisation. Additionally, the article offers valuable cross-cultural insights by comparing metaphors from Chinese and Nigerian contexts. This comparative analysis enriches our comprehension of the global dimensions of online fraud and its cultural diversities, highlighting the substantial impact of language on perceptions and behaviours. We advocate for a departure from victim-blaming tendencies perpetuated by select media outlets, urging a more compassionate and accurate portrayal of those affected by online fraud. We, therefore, call for a more empathetic and accurate portrayal of individuals affected by online fraud, aligning with the broader objective of promoting understanding and support for these victims. (shrink)

This paper presents a comparative analysis of three American and three European corporate failures. The first part of the analysis is based on a theoretical framework including six areas of ethical climate; tone at the top; bubble economy and market pressure; fraudulent financial reporting; accountability, control, auditing, and governance; and management compensation. The second and third parts consider the analysis of these cases from fraud perspective and in terms of firm-specific characteristics and environmental context. The research analyses shed light (...) on the fact that, despite major differences between Europe and U.S. in terms of political institutions, laws and regulations as well as managerial practices, there are significant similarities between six groups. The analysis also demonstrates that, the ethical dilemma has been coupled with ineffective boards, inefficient corporate governance and control mechanisms, distorted incentive schemes, accounting irregularities, failure of auditors, dominant CEOs, dysfunctional management behavior and the lack of a sound ethical tone at the top. Significant similarities were also observed in the analysis from the fraud triangle perspective. However, there are several major differences between the six corporate failure cases particularly with regard to ownership structure, coverage in media, and legal, regulatory and governance frameworks. This research study may have several academic and practical contributions, particularly because of multidisciplinary, international features, and comparative analyses used in the paper. (shrink)

Universities have observed a rising problem of academic dishonesty (Chapman, Davis, Toy, & Wright, 2004; McCabe, Butterfield, & Treviño, 2012), an act of fraud where a student uses unallowed materi...

Academic publishing is undergoing a highly transformative process, and many established rules and value systems that are in place, such as traditional peer review (TPR) and preprints, are facing unprecedented challenges, including as a result of post-publication peer review. The integrity and validity of the academic literature continue to rely naively on blind trust, while TPR and preprints continue to fail to effectively screen out errors, fraud, and misconduct. Imperfect TPR invariably results in imperfect papers that have (...) passed through varying levels of rigor of screening and validation. If errors or misconduct were not detected during TPR’s editorial screening, but are detected at the post-publication stage, an opportunity is created to correct the academic record. Currently, the most common forms of correcting the academic literature are errata, corrigenda, expressions of concern, and retractions or withdrawals. Some additional measures to correct the literature have emerged, including manuscript versioning, amendments, partial retractions and retract and replace. Preprints can also be corrected if their version is updated. This paper discusses the risks, benefits and limitations of these forms of correcting the academic literature. (shrink)

Business students have long been noted for their differential proclivity to engage in academic misconduct. Unfortunately, the potential for misconduct has been exacerbated in recent years by rapid advances in technology, easy access to information, competitive pressures, and the proliferation of websites that provide students access to information that allows them to directly circumvent the learning process. Using a convenience sample of 631 students matriculating in various business majors at four U.S. universities and structural equations modeling procedures, this study (...) assesses the effects of psychological factors on business students’ propensities to utilize the services of homework assistance websites. Specifically, we examine how “Dark Triad” personality traits (i.e., narcissism, Machiavellianism, and psychopathy) interact with Fraud Diamond elements to influence student decisions to engage the services of these websites. We find that each Dark Triad trait exerts a significant influence on at least one of the Fraud Diamond elements, which in turn have a significant direct or indirect positive association with students’ reported intentions to utilize, and reported utilization of, these websites. (shrink)

Academic misconduct in all its various forms is a challenge for degree-granting institutions. Whilst text-based plagiarism can be detected using tools such as Turnitin™, Plagscan™ and Urkund™, contract cheating and collusion can be more difficult to detect, and even harder to prove, often falling to no more than a ‘balance of probabilities’ rather than fact. To further complicate the matter, some students will make deliberate attempts to obfuscate cheating behaviours by submitting work in Portable Document Format, in image form, (...) or by inserting hidden glyphs or using alternative character sets which text matching software does not always accurately detect.Educators do not tend to think of academic misconduct in terms of criminality per se, but the tools and techniques used by digital forensics experts in law enforcement can teach us much about how to investigate allegations of academic misconduct. The National Institute of Standards and Technology’s Glossary describes digital forensics as ‘the application of computer science and investigative procedures involving the examination of digital evidence - following proper search authority, chain of custody, validation with mathematics, use of validated tools, repeatability, reporting, and possibly expert testimony.’. These techniques are used in criminal investigations as a means to identify the perpetrator of, or accomplices to, a crime and their associated actions. They are sometimes used in cases relating to intellectual property to establish the legitimate ownership of a variety of objects, both written and graphical, as well as in fraud and forgery. Whilst there have been some research articles and case studies that demonstrate the use of digital forensics techniques to detect academic misconduct as proof of concept, there is no evidence of their actual deployment in an academic setting.This paper will examine some of the tools and techniques that are used in law enforcement and the digital forensics field with a view to determining whether they could be repurposed for use in an academic setting. These include methods widely used to determine if a file has been tampered with that could be repurposed to identify if an image is plagiarised; file extraction techniques for examining meta data, used in criminal cases to determine authorship of documents, and tools such as FTK™ and Autopsy™ which are used to forensically examine single files as well as entire hard drives. The paper will also present a prototype of a bespoke software tool that attempts to repurpose some of these techniques into an automated process for detecting plagiarism and / or contract cheating in Word documents.Finally, this article will discuss whether these tools have a place in an academic setting and whether their use in determining if a student’s work is truly their own is ethical. (shrink)

The study aimed to identify the effect of applying detection and prevention tools for career fraud in combating and preventing fraud and reducing its risks through an applied study on Palestinian Ministry of Health in Gaza Strip, Palestine. To achieve the objectives of the study, the researchers used the questionnaire as a main tool to collect data, and the descriptive and analytical approach to conducting the study. The study population consisted of (501) supervisory employees working at MOH in (...) Gaza Strip, Palestine. The researchers used the stratified random sample method and the multiple regression method to measure the effect. The study concluded a set of results, the most important of which is a positive evaluation among respondents about the levels of application of tools to detect and prevent job fraud within MOH, and the presence of a high interest in tools to prevent job fraud during the implementation of its various work. The study recommended the necessity for the Palestinian National Authority to develop and approve laws regulating health sector, so that those laws guarantee the prevention of conflicts of interest, especially for the category of doctors, by preventing job duplication of doctors working in the government sector. Also study recommended the need for MOH to adopt principles of health sector governance and begin immediately to implement them. This process to ensure transparency, disclosure and accountability in the business framework in a manner that realizes the effective protection of stakeholders and does not compromise or discriminate in the application of these principles, which ensures that all forms of job fraud are organized in an organized manner and within fixed legal frameworks. (shrink)

The purpose of this research is to examine the effect of two organizational variables, budget goal difficulty and promotion availability, on employee fraud. Limited research shows that difficult, specific goals result in more unethical behavior than general goals :422–432, 2004). We predict that goal difficulty and promotion availability will interact to affect employee fraud. Specifically, we contend that the availability of promotions will have little, if any, effect on employee fraud under easy goals but have a substantial (...) effect on fraud under extremely difficult goals. To test this prediction, we use an experiment in which participants play the role of production employees. All participants are assigned cost goals and are responsible for reporting costs to the organization. Information asymmetry exists such that the organization is unable to assess whether costs have been reported accurately, and any overstatement of costs directly increases the employee’s compensation at the expense of the organization. The results of our experiment support the prediction, even though the cost goal is not tied to current period compensation. Our results have implications for academics and practitioners concerned with factors that affect fraud in organizations. (shrink)

Faculty plagiarism and fraud are widely documented occurrences but little analysis has been conducted. This article addresses the question of why faculty plagiarism and fraud occurs and suggests approaches on how to develop an environment where faculty misconduct is socially inappropriate. The authors review relevant literature, primarily in business ethics and student cheating, developing action steps that could be applied to higher education. Based upon research in these areas, the authors posit some actions that would be appropriate in (...) higher education and suggest topics for continued study. (shrink)

Insurance claims fraud receives increasing attention in the insurance industry, in academic studies and in public policy spheres. Claims fraud is variously viewed as an economic-contractual problem, a moral-psychological problem, a moral-sociological problem or a criminal problem. This article discusses these theoretical perspectives on insurance claims fraud and reviews the empirical evidence on its nature and prevalence. Most research concludes that opportunistic soft fraud is more prevalent than planned criminal fraud, and that consumer ethics, (...) attitudes and psychology are important aspects of the insurance fraud problem. On the contrary, much of the policy focus on reducing fraud has been directed toward detecting and criminalizing fraud. In light of existing research, care must be taken in applying these approaches to address soft fraud. Greater focus on the social and psychological dimensions of insurance claims fraud may increase the success of soft fraud prevention and decrease the likelihood that the focus on fraud will impair insurance relationships. Improving such prevention efforts requires a better understanding of the various dimensions of fraud, the determinants of fraud behaviors and the relationship between fraud behavior and the institutional setting. (shrink)

This paper investigates how the credit incentive to engage in questionable research practices interacts with cumulative advantage, the process whereby high-status academics more easily increase their status than low-status academics. I use a mathematical model to highlight two dynamics that have not yet received much attention. First, due to cumulative advantage, questionable research practices may pay off over the course of an academic career even if they are not attractive at the level of individual publications. Second, because of the (...) role of bottleneck moments in academic careers, questionable research practices may be selected for even if they do not provide a benefit in expectation. I also observe that, within the model, the most successful academics are the most likely to have benefited from fraud. (shrink)

This paper investigates how the credit incentive to engage in questionable research practices interacts with cumulative advantage, the process whereby high-status academics more easily increase their status than low-status academics. I use a mathematical model to highlight two dynamics that have not yet received much attention. First, due to cumulative advantage, questionable research practices may pay off over the course of an academic career even if they do not appear attractive at the level of individual publications. Second, because of (...) the role of bottleneck moments in academic careers, questionable research practices may be selected for even if they do not provide a benefit in expectation. I also observe that, within the model, the most successful academics are the most likely to have benefited from fraud. -/- This paper has been published under a different title. See PhilPapers record HEECAA or DOI 10.1086/716235. (shrink)

Following the financial crisis and recent recession, the center of gravity of global economic growth and competitiveness is shifting toward emerging economies. As a leading and increasingly influential emerging economy, China is currently attracting the attention of academics, practitioners, and policy makers. There has been an increase in research interest in and publications on issues relating to China within high-quality international academic journals. We therefore organized a special issue conference in conjunction with the Journal of Business Ethics in Lhasa, (...) Tibet, on May 19–20, 2014, on Business Ethics in Greater China: Past, Present and Future. The papers for the special issue focused on the intersection of ethics and finance, and fit within one of the three themes: environment and sustainability, corporate social responsibility, and fraud. Within these themes, issues of intellectual capital protection, gender equality, political connections, regional development, investor protection, corporate stewardship, trust and corruption, and corporate transparency each play a significant role. In this paper, we survey these studies and the related literature to provide a comprehensive coverage of business ethics and finance issues that affect China. (shrink)

Practices related to research misconduct seem to have been multiplied in recent years. Many cases of scientific fraud have been exposed publicly, and journals and academic institutions have deployed different measures worldwide in this regard. However, the influence of specific social and cultural environments on scientific fraud may vary from society to society. This article analyzes how scientists in Japan deal with accusations of scientific fraud. For such a purpose, a series of scientific fraud cases (...) that took place in Japan has been reconstructed through diverse sources. Thus, by analyzing those cases, the social basis of scientific fraud and the most relevant aspects of Japanese cultural values and traditions, as well as the concept of honour which is deeply involved in the way Japanese scientists react when they are accused of and publicly exposed in scientific fraud situations is examined. (shrink)

In 2015, the Retraction Watch leadership, Adam Marcus and Ivan Oransky, retracted an article that they had written for The Lab Times in 2013. According to Marcus and Oransky, in the 2013 piece, they had offered “bad advice” to academics. In the 2013 piece, Marcus and Oransky suggested that when an error, actual or potential, was detected in a published paper, that they should first contact – by name or anonymously – the editor, then the author, and finally the research (...) institute, following Committee on Publication Ethics guidelines. They also recommended readers to copy Retraction Watch on their communications – most likely so that Retraction Watch could gather a scoop – suggesting even that by mentioning or copying Retraction Watch would twist the arm of the editor, and perhaps speed up – or influence – the journal’s action, or decision. Offering such bad, flawed and unscholarly advice, claiming boldly, without any citations “that cronyism can protect obvious fraud”, the 2013 Lab Times piece was a clear act of antiscience advice. Clearly recognizing their own bad advice, and flawed and misleading logic, but taking considerable time to do so, Adam Marcus and Ivan Oransky retracted their 2013 article in December of 2015, but replaced it with a substitute offering even worse advice, indicating to concerned academics to scrap their 2013 advice of contacting authors, editors and academic institutes, and opting instead for a potentially biased anonymous option, using a whistle-blower website, PubPeer. Marcus and Oransky failed to indicate any financial or other conflicts of interest in their Lab Times piece. This is important, because, as we now know, the marriage between these watchdogs has been in the pipe-line for years now, reaching public prominence in early 2016 during a meeting in UC Berkeley, and culminating in generous financial backing – in the hundreds of thousands of US$ – by the Laura and John Arnold Foundation, to both Retraction Watch and PubPeer. This commentary examines how the retraction of one badly written journalistic piece for lack of professionalism led to the emergence of an even worse article full of biases. Perspectives on how this could be interpreted, and what should happen, are provided. (shrink)

The report of the Treadway Commission suggests that all public companies should establish effective written codes of conduct in promoting honorable behavior by corporations. The need for written "codes of conduct" for businesses is evident in the current literature. However, there is not sufficient evidence regarding the implication of codes of conduct in a college. Academic dishonesty has become an important issue in institutions of higher education. Codes of conduct can also provide a basis for ethical behavior in colleges (...) and universities. Survey respondents were generally supportive of the concept of codes of ethical conduct in colleges and universities. The results of this study indicate that college codes of conduct tend to follow a "low road" approach. The results also suggest the following needed improvements in college and university codes of conduct: (1) greater emphasis on preventing financial, scientific, and academic fraud; (2) more inclusion of the faculty in the process; and (3) establishment of a proper process for implementation of the code. (shrink)

A work of Vietnamese art crossed a million-dollar mark in the international art market in early 2017. The event was reluctantly seen as a sign of maturity from the Vietnamese art amidst the many existing problems. Even though the Vietnamese media has discussed the issues enthusiastically, there is a lack of literature from the Vietnamese academics examining the subject, and even rarer in from the market perspective. This paper aims to contribute an insightful perspective on the Vietnamese art market, and (...) hesitantly the Vietnamese art as well, through the lens of fake, forgery and copy artworks. 35 cases of fake, forgery and copy paintings were found on the news and from the experts' wisdom. Through the examples, we argue that the Vietnamese art market is a temporary reaction to the immaturely rising of the Vietnamese art and the economy. Therefore, the art market is unable to function healthily unless the Vietnamese art and the economy developed. (shrink)

Periodically since about 1860 the debate about "The Ancient Economy" has raged vehemently as oikos controversy, Bücher-Meyer debate, primitivists versus modernists or simply as the Moses Finley debate. Therefore, Hopkins rightly remarked: "The ancient economy is an academic battleground. The contestants campaign under various colours--apologists, Marxists, modernizers, primitivists Even within schools, there are sects." This still seems to be the case, although the author of this article does not belong to any school or sect but is looking for an (...) anti-ideological controllable scientific truth. Whatever that may be it is, certainly, a critical venture where "fraud" is at stake. In 1986, by symbolic accident the year of Finley's death, he dared to start a new period in the debate and at present the controversy with all its usual tricks seems at its zenith again. Did the bell toll for the last round in this beloved controversy? After 150 years of debate, one can never be sure about that, but we will try again. The subject matter is no less important than the question "to whom belongs antiquity?" or "for what purposes does one study its history or culture?" The following article wants to introduce the debate in a few sentences, question its present relevancy as the Moses Finley debate and provoke readers into another one. (shrink)

An interest in economic development has been extended to a set of research universities which since the late nineteenth century had been established, or had transformed themselves, to focus upon discipline-based fundamental investigations.21 The land-grant model was reformulated, from agricultural research and extension, to entrepreneurial transfers of science-based industrial technology by faculty members and university administrators.The norms of science, a set of values and incentives for proper institutional conduct,22 have been revised as an unintended consequence of the second revolution. This (...) has happened through an accretion of gradual organisational changes that often go unnoticed, and through conflict that disrupts the status quo and makes change evident. The two forms of normative change became apparent in the emergence of group research and in controversies over conflicts of interest. With extensive financial support from government, large research groups began to replace the traditional form of professor and graduate student—still commonplace in the humanities—as the typical way of organising research, although group leaders were called “individual investigators”.23 Possessing many of the characteristics of a small business, apart from the profit motive, some of these research groups or “quasi firms” are only a short step away from turning into companies when the opportunity arises.Disputes about conflicts of interest are a step towards the transformation of norms. How they are resolved suggests the shape of the new norm; their continuation indicates that the outcome is still in question; their intensification increases the likelihood that a practice will be defined as deviant. Some conflicts of interest will be resolveable as norms change; others will be defined as fraud and be dealt with by the legal system. Conflicts of commitment may also be amenable to resolution, for example, by granting leave to establish a company. Integrating campus and company research reduces some of the potential for conflict, especially when the university holds the intellectual property rights in question.Under these new normative conditions what is left of the idea of the university as a source of disinterested expertise? As molecular biology departments have developed a complex network of industrial ties a new critical discipline of environmental science has grown up in academia. Universities are flexible institutions, capable of reconciling many diverse missions. (shrink)

The role of an academic editor and publisher is not simple. It is even less so when providing guidance and support for authors from the countries of the majority world becomes a habitual condition of this activity. Editorial commitment in this context becomes ambivalent, as it has to be oriented towards meeting two distinct objectives: ensuring academic quality and providing support to authors. To meet this challenge the publisher hopes to make the most of online tools and networks. (...) If some scholarly work fails to be published, it raises the question whether authors would benefit from mentorship to improve their texts and thereby meet with international academic standards. The publisher cannot entirely compensate for the weakness of the research work, but should seek to mitigate it. (shrink)

Strong forces lead to a withering of academia as it exists today. The major causal forces are the rankings mania, increased division of labor in research, intense publication pressure, academic fraud, dilution of the concept of ‘university’, and inadequate organizational forms for modern research. Academia, in a broader sense understood as ‘the locus of seeking truth and learning through methodological inquiry’, will subsist in different forms. The conclusion is therefore pessimistic with respect to the academic system as (...) it presently exists but not to scholarly endeavour as such. However, the transformation predicted is expected to be fundamental. (shrink)

The academic literature on unethical leadership is witnessing an upward trend, perhaps given the magnitude of unethical conduct in organisations, which is manifested in increasing corporate fraud and scandals in the contemporary business landscape. Despite a recent increase, scholarly interest in this area has, by and large, remained scant due to the proliferation of concepts that are often and mistakenly considered interchangeable. Nevertheless, scholarly investigation in this field of inquiry has picked up the pace, which warrants a critical (...) appraisal of the extant research on unethical leadership. To this end, the current study systematically reviews the existing body of work on unethical leadership and offers a robust and multi-level understanding of the academic developments in this field. We organised the studies according to various themes focused on antecedents, outcomes and boundary conditions. In addition, we advance a multi-level conceptualisation of unethical leadership, which incorporates macro, meso and micro perspectives and, thus, provide a nuanced understanding of this phenomenon. The study also explicates critical knowledge gaps in the literature that could broaden the horizon of unethical leadership research. On the basis of these knowledge gaps, we develop potential research models that are well grounded in theory and capture the genesis of unethical leadership under our multi-level framework. Scholars and practitioners will find this study useful in understanding the occurrence, consequences and potential strategies to circumvent the negative effects of unethical leadership. (shrink)

As use of the Internet has increased, many issues of trust have arisen. Users wonder: will may privacy be protected if I provide information to this Internet vendor? Will my credit card remain secure? Should I trust that this party will deliver the goods? Will the goods be as described? These questions are not merely academic. A recent Boston Consulting Group study revealed that one out of ten consumers have ordered and paid for items online that never were delivered (...) (Williams, 2001). This year consumers filed around 11 000 complaints with the Federal Trade Commission alleging auction fraud, a figure up from the 107 lodged in 1997. It is no wonder that people are increasingly worried about whom to trust in online interactions. This paper explores the conditions under which online trust thrives and looks at examples of best and worst corporate practices. Online trust issues arise in a wide array of forums - chat rooms, news postings, e-catalogues, and retail transactions, to name a few. This paper focuses primarily on the online retail market, but the analysis applies to informational and entertainment sites as well. (shrink)

It is not contoversial to state that acts of fraud do not belong in the academic world. What is debated is the best way to minimise the risk of fraudulent behaviour. Broadly speaking there are two different approaches to this problem. They differ with regard to whether the main focus is on internal or external control. In this article I argue that the main emphasis should be on internal structures in order to achieve the desired end. Only when (...) the internal structures are in place is it meaningful to adopt external, supportive means to the same end. Invitation to the academic project as such, education and training in research ethics and good research practice, the implementation of good documentation procedures and the implementation of a procedure for investigation of suspicions of fraud which is characterised by efficiency, impartiality and competence are the four primary ingredients in the cure. The first three are suggested to build up the necessary foundation before a structure of investigation procedures are established. (shrink)

Whistle blowing programs have been central to numerous government, legislative, and regulatory reform efforts in recent years. To protect investors, corporate boards have instituted numerous measures to promote whistle blowing. Despite significant whistle blowing incentives, few individuals blow the whistle when presented with the opportunity. Instead, individuals often remain fallaciously silent and, in essence, become passive fraudsters themselves. Using the fraud triangle and models of moral behavior, we model and analyze fallacious silence and identify factors that may motivate an (...) individual to rationalize fallacious silence. We use a survey of graduate accounting students to test hypothesized factors that contribute to fallacious silence rationalizations in an academic setting. We find evidence that the ability to rationalize fallacious silence is related to community influences and personal traits such as awareness and moral competence. (shrink)

ABSTRACT:Corporate governance scholarship focuses on executive malfeasance, specifically its antecedents and consequences. Academic efforts primarily focus on prevention while practitioners are often left to hold firms and executives (including directors) accountable through a variety of sanctions. Even so, executive malfeasance still occurs even in the face of the vast resources used to monitor, control, and penalize firms and executives. In this paper, we posit equity markets do not adequately penalize firms for inaccurate earnings reports. Using a sample of 129 (...) firms identified by the U.S. General Accounting Office for reporting fraudulent earnings in 10K filings, we found support for our assertion. Consequently, the one party who may benefit but escape accountability is firm shareholders. Moreover, we find little empirical evidence that the subset of firms sanctioned by the SEC is penalized more heavily than the full sample by markets at the time they report and correct their 10K filings. Our results raise serious questions whether such managerial opportunism can be eradicated given the apparent lack of consequences in equity markets for investors. We also question whether the SEC is able to discern between fraud and error in financial reporting and its implications. (shrink)

When it comes to cheating in higher education, business school students have often been accused of being the worst offenders; if true, this may be a contributing factor in the kinds of fraud that have plagued the business community in recent years. We examined the issue of cheating in the business school by surveying 268 students in business and other professional schools on their attitudes about, and experiences with, cheating. We found that while business school students actually cheated no (...) more or less than students in other professional schools, their attitudes on what constitutes cheating are more lax than those of other professional school students. Additionally, we found that serious cheaters across all professional schools were more likely to be younger and have a lower grade point average. (shrink)

Issues of academic authorship pose few problems for philosophers or those in the humanities, yet raise a host of issues for medical researchers, engineers and scientists, where multiple authors is the norm and journal articles sometimes list hundreds of authors. At issue here are abstract questions about desert, as well as practical problems regarding the distribution of goods attached to authorship—tenure, prestige, research grants, etc. This paper defends a version of the author/contributor model, where the specific contributions of authors (...) are described in a footnote, against other models of authorial attribution. Such a model offers the best guarantee that authors will get their due, as well as providing the most reliable protection against misconduct and fraud. The paper also arguesthat it is important for this model to be institutionalized across disciplinary boundaries as the increasingly interdisciplinary nature of research will inevitably bring discipline-specific authorial norms into conflict. (shrink)

This article originally advances the field of organizational whistleblowing by empirically investigating the suitability of the four elements of the fraud diamond as a means to understand the intention to disclose wrongdoing through virtual channels. This article also makes a contribution on the theme of whistleblowing as it relates to customers, an under-studied, however, relevant stakeholder in this field. The main findings of the article are as follows: the four elements of the fraud diamond as they relate to (...) whistleblowing—a combination of pressure, financial incentive, opportunity and rationalization, and capability—can explain the intentions behind customer reports of wrongdoing; online social media channels are customers’ preferred means of whistleblowing; the elements of opportunity and capability are strongly correlated with the use of social media as a method of disclosing wrongdoing; and virtual channels can be useful for whistleblowers in order to avoid potential retaliation. Unique managerial and academic implications of these research findings are also discussed, extending the layers of knowledge on whistleblowing in organizations. (shrink)

Research misconduct is harmful because it threatens public health and public safety, and also undermines public confidence in science. Efforts to eradicate ongoing and prevent future misconduct are numerous and varied, yet the question of “what works” remains largely unanswered. To shed light on this issue, this study used data from both mail and online surveys administered to a stratified random sample of tenured and tenure-track faculty members (N = 613) in the social, natural, and applied sciences at America’s top (...) 100 research universities. Participants were asked to gauge the effectiveness of various intervention strategies: formal sanctions (professional and legal), informal sanctions (peers), prevention efforts (ethics and professional training), and reducing the pressures associated with working in research-intensive units. Results indicated that (1) formal sanctions received the highest level of support, (2) female scholars and researchers working in the applied sciences favored formal sanctions, and (3) a nontrivial portion of the sample supported an integrated approach that combined elements of different strategies. A key takeaway for university administrators is that a multifaceted approach to dealing with the problem of research misconduct, which prominently features enhanced formal sanctions, will be met with the support of university faculty. (shrink)

This paper introduces the concept of ‘hyper-ambition’ in academia as a contributing factor to what has been termed a ‘replication crisis’ across some sciences. The replication crisis is an umbrella term that covers a range of ‘questionable research practices’, from sloppy reporting to fraud. There are already many proposals to address questionable research practices, some of which focus on the values, norms, and motivations of researchers and institutes, and suggest measures to promote research integrity. Yet it is not easy (...) to promote integrity in hyper-competitive academic environments that value high levels of ambition. I argue that in such contexts, it is as likely that a kind of hyper-ambition is fostered that (inadvertently or otherwise) prioritises individual success above all, including to the detriment of scientific quality. In addition, efforts to promote values like integrity falter because they rely on sufficient uniformity in motivations or tendencies. Codes and guidance promoting integrity are, however, likely to influence those for whom such values are not optional, while others simply find ways around them. To demonstrate this I offer a thought experiment in which we consider the imaginary working situations of two ordinary academics. I conclude that tackling questionable research practices in the light of the replication crisis requires robust ‘top down’ measures that expect and accommodate a broader range of academic values, motivations, and tendencies, while challenging those that help to promote hyper-ambition. (shrink)

Young people are facing an ever-increasing array of online dangers. One of the most common is receipt of a phishing email. This paper presents new evidence on the characteristics of young people most likely to respond to such emails. I find approximately one-in-seven 15-year-olds are at risk of responding to a phishing email, rising to one-in-five amongst those from disadvantaged socio-economic backgrounds. Such risks are particularly high amongst young people with low levels of cognitive skill. Unfortunately, students who are taught (...) about the dangers posed by phishing emails at school are just as likely to take inappropriate actions following their receipt as their peers who have not. I thus conclude that greater emphasis and higher quality instruction needs to be provided to young people about the online risks they face, particularly to those from disadvantaged socio-economic backgrounds and low academic achievers. (shrink)

The target article by Ceci et al. provides some interesting results regarding how faculty might react to difficult social dilemmas, but it has little to say about tenure and its effect upon academic freedom. This comment discusses briefly what we know about tenure, and employment protection more generally, and why it may be in a university's best interest to hire tenured faculty. The comment concludes by pointing out that the results make a rather useful contribution regarding the difficulty of (...) eliciting information on malfeasance in organizations, an area of enormous importance. For example, the results may help us understand why the government has introduced rewards for the reporting of fraud under the whistle-blowing provisions of the Federal Claims Act. (Published Online February 8 2007). (shrink)

Journals are failing in their obligation to ensure that research is fairly represented to their readers, and must act decisively to retract fraudulent publications. Recent case reports have exposed how marketing objectives usurped scientific testing and compromised the credibility of academic medicine. But scant attention has been given to the role that journals play in this process, especially when evidence of research fraud fails to elicit corrective measures. Our experience with The Journal of the American Academy of Child (...) and Adolescent Psychiatry (JAACAP) illustrates the nature of the problem. The now-infamous Study 329 of paroxetine in adolescent depression was negative for efficacy on all eight protocol-specified outcomes and positive for harm, but JAACAP published a report of this study that concluded that “paroxetine is generally well tolerated and effective for major depression in adolescents.” The journal’s editors not only failed to exercise critical judgment in accepting the paper, but when shown evidence that the paper misrepresented the science, refused either to convey this information to the medical community or to retract the article. (shrink)

Conflicts of interest in the university context are receiving growing attention, but the focus has been largely on problematic financial COI arising from university-industry relations, which clearly need to be avoided. The result, unfortunately, is a pejorative perception of COI as being equivalent to fraud and thus an issue of academic misconduct. In this paper, the aim is to show that while some financial and non-financial COI are particularly problematic and so should be avoided, many are pervasive and (...) actually the norm in academia even if they are still largely ignored and misunderstood. Through a reflection on my own experiences as a university professor, I describe a diversity of common financial, non-financial and institutional COI of varying degrees of risk, that arise in the day-to-day activities of a professor, in order to then consider how these COI can and should be managed in practice. It is essential to attend to the full range of COI and to think about appropriate policies, procedures, or guidelines to prohibit some COI and mitigate the risks of others; but these “hard” mechanisms are only part of the solution. This paper will focus on elucidating the various “soft” mechanisms – such as education, self-awareness, humility, and dialogue – that can empower professors to manage those COI that cannot be prevented or avoided. (shrink)

There is an increasing emphasis on clear disclosure of conflict of interest in medical communities, following repeated scientific frauds in clinical trials. However, incomplete COI statements continue to be prevalent in the medical community, as appears to have occurred in the Capecitabine for Residual Cancer as Adjuvant Therapy trial, which was recently published in the New England Journal of Medicine. The authors of the article did not clearly report the roles of the Japan Breast Cancer Research Group, a sponsor and (...) funder of the study, although a majority of the Japanese authors served in important positions in the organization. Furthermore, the conflict of interest related to Chugai Pharmaceutical Company, a Japanese distributor of capecitabine, was not correctly disclosed. More transparent statements of conflict of interest and clarification of sponsors and funders’ roles, as well as rigorous review by academic journals are required to fairly interpret the findings of clinical trials, including and beyond the single case of the CREATE-X trial. (shrink)

ArgumentThis paper analyzes the public fasts of two Italian “hunger artists,” Giovanni Succi and Stefano Merlatti, in Paris in 1886, and their ability to forego eating for a long period (thirty and fifty days respectively). Some contemporary witnesses described them as clever frauds, but others considered them to be interesting physiological anomalies. Controversies about their fasts entered academic circles, but they also spread throughout the urban public at different levels. First, Succi and Merlatti steered medical debates among physicians on (...) the “scientific” explanations of the limits of human resistance to inanition, and acted as ideal mediators for doctors’ professional interests. Second, they became useful tools for science popularizers in their attempt to gain authority in drawing the boundaries between “orthodox” and “heterodox” knowledge. Finally, in the 1880s, Succi and Merlatti’s contest, the controversy around the liquids they ingested, and their scientific supervision by medical doctors, all reinforced their own professional status as itinerant fasters in a golden decade for that kind of endeavor. For all those reasons, Succi and Merlatti can be viewed as useful, epistemologically-active charlatans. (shrink)

BackgroundThe annual number of retracted publications in the scientific literature is rapidly increasing. The objective of this study was to determine the frequency and reason for retraction of cancer publications and to determine how journals in the cancer field handle retracted articles.MethodsWe searched three online databases (MEDLINE, Embase, The Cochrane Library) from database inception until 2015 for retracted journal publications related to cancer research. For each article, the reason for retraction was categorized as plagiarism, duplicate publication, fraud, error, authorship (...) issues, or ethical issues. Accessibility of the retracted article was defined as intact, removed, or available but with a watermark over each page. Descriptive data was collected on each retracted article including number of citations, journal name and impact factor, study design, and time between publication and retraction. The publications were screened in duplicated and two reviewers extracted and categorized data.ResultsFollowing database search and article screening, we identified 571 retracted cancer publications. The majority (76.4%) of cancer retractions were issued in the most recent decade, with 16.6 and 6.7% of the retractions in the prior two decades respectively. Retractions were issued by journals with impact factors ranging from 0 (discontinued) to 55.8. The average impact factor was 5.4 (median 3.54, IQR 1.8–5.5). On average, a retracted article was cited 45 times (median 18, IQR 6–51), with a range of 0–742. Reasons for retraction include plagiarism (14.4%), fraud (28.4%), duplicate publication (18.2%), error (24.2%), authorship issues (3.9%), and ethical issues (2.1%). The reason for retraction was not stated in 9.8% of cases. Twenty-nine percent of retracted articles remain available online in their original form.ConclusionsRetractions in cancer research are increasing in frequency at a similar rate to all biomedical research retractions. Cancer retractions are largely due to academic misconduct. Consequences to cancer patients, the public at large, and the research community can be substantial and should be addressed with future research. Despite the implications of this important issue, some cancer journals currently fall short of the current guidelines for clearly stating the reason for retraction and identifying the publication as retracted. (shrink)

This question raised emotions in Poland in 2010-2012. They began with the statement by the Prime Minister in March 2010 that Poland was ready to participate in a program of assistance to Greece. It evoked very strong reactions – not only in debates in conferences halls and in professional journals, but also in the tabloids and on TV and the radio. It was not only politicians and academic experts in economics who took part in those debates, but also the (...) editors of the popular newspapers. The arguments “for” and “against” of different character were raised. Those “for” advocated on the grounds of the principle of solidarity, but also on the grounds of the principle of subsidiarity – arguing that the burden of the problem is beyond the possibilities of Greece to solve herself. They also raised the necessity to defend the endangered common good – the European Union, and argued that prudence advises earning reciprocation in case Poland meets problems in the future. Those “against” pointed out that it was immoral to expect that a much poorer society was expected to assist one that was better off. Another point raised in the debate was that it was the Greeks themselves, both the political elites and the society as such, who were guilty of creating Greece’s problems. The main problem was the institutions of the welfare state, developed beyond the capacities of the country. But there were also some more shocking reasons of the Greek economic problems – and among them massive tax-avoidance, unauthorized social benefits payments, and transfers of incomes to foreign bank accounts. There was also the manipulation of statistical data or even their falsification, by (or with the approval of) the government. Some participants in the debate raised the problem Greek frauds and social dysfunctions being very well known to the EU authorities, the partners of Greece in EMU and by the German and French commercial banks. So – following from the above – Poland should not participate in any programs of assistance to Greece, and the burden of the problem should rest on those who had been responsible for it or who had tolerated its growth because of expected profits. In other words: Greek society, its political elites and the banks and those countries that had tolerated the developments. The debate ended in Poland when the member-states of the EMU decided that they would take decisions concerning Greece within their own group. And it was decided that “troika” – representatives of the European Commission, ECB and IMF – would decide on the size of the assistance and of the conditions. Poland, as a member of the IMF, does in fact participate in the costs of the assistance programs, but this fact does not evoke great emotions. (shrink)