Financial misrepresentation has serious, detrimental economic and social impacts. We present hypotheses regarding the factors that incline a firm to misrepresent its finances. Using a matched sample design, we find that three factors increase a firm’s probability of misrepresenting its financial position: performance below its industry’s average performance, performance significantly above its ...

CONTEXT In 2007, The National Board of Osteopathic Medical Examiners (NBOME) instituted a policy to address the accuracy and integrity of postencounter written documentation recorded during the Comprehensive Osteopathic Medical Licensing Examination Level 2-Performance Evaluation (COMLEX-USA Level 2-PE). This policy was instituted not only to protect the integrity of the examination, but also t...

The relationship between scientific quality and ethical quality is considered for three aspects ofthe research process: conduct of the research, data analysis, and reporting of results. In the area of conducting research, issues discussed involve design, recruitment, causism, scientific quality, and costs and utilities. The discussion of data analysis considers data dropping, data exploitation,...