Expression of Concern

• DOI: http://doi.org/10.1111/1475-679X.12088
• Date: 01 September 2015
• Published date: 01 September 2015

DOI: 10.1111/1475-679X.12088

Journal of Accounting Research

Vol. 53 No. 4 September 2015

Printed in U.S.A.

Expression of Concern

Robert Libby and Kristina Rennekamp, “Self-serving attribution bias, over-

confidence, and the issuance of management forecasts,” Journal of Ac-

counting Research, vol. 50, no. 1 (March 2012).

Section 4 of the above-referenced paper includes empirical analysis

based on survey data obtained from Dr. James E. Hunton.

Because of concerns raised by the Bentley Report (available at https://

www.bentley.edu/files/Hunton%20report%20July21.pdf) about the inabil-

ity to independently verify data that form the basis for certain of Dr.

Hunton’s published works, the editors of JAR and the authors of the above-

referenced article hereby issue an Expression of Concern with respect to

this article.1

Specifically, the authors have concluded that the validity of the survey

data that underlie Section 4 of this article cannot be confirmed, and suggest

that the inferences readers draw from the article be adjusted accordingly.2

1An Expression of Concern is one of three avenues available to authors and editors when

concerns about a published article come to light (the most serious of which is retrac-

tion). For more detail, see guidelines of the Committee on Publication Ethics http://

publicationethics.org/files/retraction%20guidelines.pdf.

2The authors have replicated the survey with an independent group of financial executives.

Those results are available at http://ssrn.com/abstract=2569871. However, this subsequent

replication should not be taken as a validation or endorsement of the veracity of the data that

form the basis for certain of Dr. Hunton’s published works as the authors presently have no

ability to verify the authenticity of that work. This replication has not been reviewed by the

Editors of JAR.

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Copyright C, University of Chicago on behalf of the Accounting Research Center,2015