RETRACTED: Can directors’ self-interests influence accounting choices?

This article has been retracted: please see Elsevier Policy on Article Withdrawal (http://www.elsevier.com/locate/withdrawalpolicy).The Publisher has decided to retract this article, and the Editor-in-Chief supports the decision of the Publisher.The “Report of Judith A. Malone, Bentley University Ethics Officer, Concerning Dr. James E. Hunton” indicated that “the whole body of Dr. Hunton's extensive research while a faculty member at Bentley University must now be considered suspect” (https://www.bentley.edu/files/Hunton%20report%20July21.pdf). Based upon the information provided by the co-author, Dr. Hunton collected the data for this article. There was never the opportunity for the co-author to collect the data or interact with the study participants. Given the inability to provide an independent evidence of the validity of the primary data, the Publisher considers that the scientific integrity of the article cannot be guaranteed. Therefore, the Publisher decided to retract the article, and the Editor-in-Chief supports this decision. There is no evidence that the co-author was aware of or complicit in Dr. Hunton's actions.