This article was originally published in 2001 in Behavioral Research in Accounting 13: 171–194.

Based on the pattern of misconduct identified in the investigation summary, “Report of Judith A. Malone, Bentley University Ethics Officer, Concerning Dr. James E. Hunton (2014)” and the October 2014 supplement to that report, the American Accounting Association, as publisher, is retracting this article.

Supplemental Material

The supplemental material is the Report of Judith A. Malone, Bentley University Ethics Officer, concerning Dr. James E. Hunton and the October 2014 supplement to that report and can be accessed by clicking the following link.

Report: http://dx.doi.org/10.2308/bria-10445.s01

Supplementary data