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<i>Retracted:</i>The Relationship between Perceived Tone at the Top and Earnings Quality*

2011· article· en· 54 citations· W1951330651 on OpenAlex· 10.1111/j.1911-3846.2011.01100.x

Why is this work in the frame?

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

Canadian venueIt was published in a Canadian venue.

No Canadian affiliation. An affiliation-only frame — the usual design — would never have seen this work. It is one of the works that make the case for inverting the frame.

Post-publication record

Nature
Retraction
Reason
Falsification/Fabrication of Data;Investigation by Company/Institution;Misconduct - Official Investigation(s) and/or Finding(s);Misconduct by Third Party;
Date
12/1/2014 0:00
Flagged by OpenAlex?
Yes

Source: Retraction Watch, joined by DOI. OpenAlex records retraction as is_retracted, a boolean over a state space with at least four values, so it cannot express an expression of concern, a correction or a reinstatement — it reports them as false, which reads as “fine”.

Abstract

No abstract. This is not a gap in this database — OpenAlex has none either. 23.3% of the frame is in this state, and the screen finds HALF as much metaresearch here, so the absence is a measured bias rather than a missing field.

The record

Venue
Contemporary Accounting Research
Topic
Auditing, Earnings Management, Governance
Field
Business, Management and Accounting
Canadian institutions
Funders
Keywords
EarningsWrightAuditTone (literature)CitationLibrary scienceAccountingPsychologyManagementPolitical scienceHistoryArtLawEconomicsArt historyComputer scienceLiterature
Has abstract in OpenAlex
no