Profiling article retractions in accounting and finance research
分析了2005至2023年间会计与金融期刊中95篇撤稿论文的特征，发现主要原因是数据造假、虚假同行评审和抄袭，撤稿作者多为有经验的年轻男性，且多来自欧美高校。
Purpose This study aims to profile article retractions in accounting and finance (A&F) research and recommend best practices to mitigate academic misconduct or unintentional errors. To date, there is limited knowledge and understanding of research retractions in A&F. Design/methodology/approach A profiling analysis examines retracted articles published in A&F journals in the 2021 Academic Journal Guide. Retracted publications from 2005 to 2023 are identified using the Retraction Watch database and journal websites. Bibliometric data from Scopus is utilized to analyze features related to these articles, while researchers’ characteristics are gathered from external sources, including university websites, Google Scholar, ResearchGate, LinkedIn, ORCID and Scopus. Findings Evidence shows that, during the period under investigation, 95 articles published in 36 peer-reviewed A&F journals, authored by 161 scholars, were retracted. The primary reasons for retraction are data falsification, fake peer review and plagiarism. These authors are typically experienced, young males across all academic ranks, mainly affiliated with US and European universities. After the retraction, many authors changed academic institutions or left academia. Practical implications The results of this study are expected to assist the A&F academic community in better understanding the nature and impact of article retraction, aiming to establish awareness and stronger mechanisms of monitoring, control and ethical policies over the publication process. Originality/value To the best of our knowledge, this is the first study in A&F to provide a comprehensive analysis and insights on research infractions related to retractions. Research integrity in the A&F disciplines is of paramount importance since the research output disseminated is influential for the business and economic community.