After Hunton’s resignation, suddenly those alias supporting him here disappeared. Now it is Hunton’s co-authors that get nervous.

Note: I’m still waiting for the supporters to explain the resignation.

In light of LDS’s comment, I’d like to compare the manipulation checks and incoherent/missing observations in each of these studies to the those in Hunton’s coauthors’ papers (with similar subjects): e.g. do Hunton’s coauthors have a higher than expected pass rate when they are working with him than with others/solo-authoring? Same with dropped observations.

My priors say this would be a very diagnostic test.

Who gathered the data in all of Hunton’s other studies?

Who knew the identity of the firms that provided the data?

Who was party to the confidentiality agreement with these firms?

Who received data directly from the firms and not from Hunton?

Who performed the data analysis?

Recent studies and their sample descriptions are listed in alphabetical order below:

Asare, K.N., Abdolmohammadi, M.J. & Hunton, J.E. 2011, “The Influence of Corporate Governance Ratings on Buy-Side Analysts’ Earnings Forecast Certainty: Evidence from the United States and the United Kingdom”, Behavioral Research in Accounting, vol. 23, no. 2, pp. 1-25.
***17 analysts from the U.K. and 19 from the U.S. ***
Bierstaker, J.L., Hunton, J.E. & Thibodeau, J.C. 2009, “Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor’s Ability to Identify Missing Controls?”, Auditing, vol. 28, no. 1, pp. 79-94.
***395 experienced auditors who were newly hired by one of the Big 4 CPA firms***
Hunton, J.E., Hoitash, R., Thibodeau, J.C. 2011, “The Relationship between Perceived Tone at the Top and Earnings Quality, Contemporary Accounting Research, vol. 28, no. 4, pp. 1190.
***206 financial reporting managers***
Hunton, J.E., Libby, D., Mauldin, E. & Wheeler, P. 2010, “Continuous monitoring and the status quo effect”, International Journal of Accounting Information Systems, vol. 11, no. 3, pp. 239-252.
***61 experienced managers***
Hunton, J.E., Libby, R. & Mazza, C.L. 2006, “Financial Reporting Transparency and Earnings Management”, The Accounting Review, vol. 81, no. 1, pp. 135-157.
***62 participants include 59 financial managers and three CEOs***
Hunton, J.E., Mauldin, E.G. & Wheeler, P.R. 2008, “Potential Functional and Dysfunctional Effects of Continuous Monitoring”, The Accounting Review, vol. 83, no. 6, pp. 1551-1569.
***72 corporate managers***
Hunton, J.E. & Rose, J.M. 2012, “Will corporate directors engage in bias arbitrage to curry favor with shareholders?”, Journal of Accounting and Public Policy, vol. 31, no. 4, pp. 432.
***71 experienced directors who serve on the boards of mostly very large or large companies***
Hunton, J.E. & Rose, J.M. 2011, “Effects of Anonymous Whistle-Blowing and Perceived Reputation Threats on Investigations of Whistle-Blowing Allegations by Audit Committee Members”, The Journal of Management Studies, vol. 48, no. 1, pp. 75.
***83 experienced audit committee board members***
Hunton, J.E. & Rose, J.M. 2008, “Can directors’ self-interests influence accounting choices?”, Accounting, Organizations and Society, vol. 33, no. 7, pp. 783.
***88 experienced audit committee members***
Hunton, J.E., Wright, A.M. & Wright, S. 2007, “The Potential Impact of More Frequent Financial Reporting and Assurance: User, Preparer, and Auditor Assessments”, Journal of Emerging Technologies in Accounting, vol. 4, pp. 47-67.
***215 participants, 84 auditors, 30 controllers, and 80 investors***
Hunton, J.E., Wright, A.M. & Wright, S. 2004, “Are Financial Auditors Overconfident in Their Ability to Assess Risks Associated with Enterprise Resource Planning Systems?”, Journal of Information Systems, vol. 18, no. 2, pp. 7-28.
***165 auditors***
Hunton, J., Arnold, V. & Reck, J.L. 2010, “Decision Aid Reliance: A Longitudinal Field Study Involving Professional Buy-Side Financial Analysts”, Contemporary Accounting Research, vol. 27, no. 4, pp. 997.
***27 buy-side analysts***
LIBBY, R., HUNTON, J.E., TAN, H. & SEYBERT, N. 2008, “Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts’ Forecasts”, Journal of Accounting Research, vol. 46, no. 1, pp. 173-198.
***47 experienced sell-side financial analysts***
Libby, R., Hun-Tong Tan & Hunton, J.E. 2006, “Does the Form of Management’s Earnings Guidance Affect Analysts’ Earnings Forecasts?”, The Accounting Review, vol. 81, no. 1, pp. 207-225.
***95 sell-side analysts***
LIBBY, R., NELSON, M.W. & HUNTON, J.E. 2006, “Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information”, Journal of Accounting Research, vol. 44, no. 3, pp. 533-560.
***44 Big 4 partners***
Mazza, C.R., Hunton, J.E. & McEwen, R.A. 2011, “Fair Value (U.S. GAAP) and Entity-Specific (IFRS) Measurements for Performance Obligations: The Potential Mitigating Effect of Benchmarks on Earnings Management”, The Journal of Behavioral Finance, vol. 12, no. 2, pp. 68.
***86 managers***
McEwen, R.A., Mazza, C.R. & Hunton, J.E. 2008, “Effects of Managerial Discretion in Fair Value Accounting Regulation and Motivational Incentives to “Go Along” with Management on Analysts’ Expectations and Judgments”, The Journal of Behavioral Finance, vol. 9, no. 4, pp. 240.
***44 experienced financial analysts***
Smith, A.L., Baxter, R.J., Boss, S.R. & Hunton, J.E. 2012, “The Dark Side of Online Knowledge Sharing”, Journal of Information Systems, vol. 26, no. 2, pp. 77.
***187 programmers***
Tan, H., Libby, R. & Hunton, J.E. 2010, “When Do Analysts Adjust for Biases in Management Guidance? Effects of Guidance Track Record and Analysts’ Incentives”, Contemporary Accounting Research, vol. 27, no. 1, pp. 187.
***47 experienced sell-side financial analysts***