Retraction: The Joint Role of Auditors’ and Auditees’ Incentives and Disincentives in the Resolution of Detected Misstatements.
This article was originally published in 2019 in Auditing: A Journal of Practice & Theory 38 (1): 29–50. https://doi.org/10.2308/ajpt-52153. The online version has been watermarked with RETRACTION.
The authors state that a coding error in the study’s dependent variable script had the effect of reversing the actual results so that the published results of the paper are incorrect and do not support the authors’ conclusions. The article’s second author detected the error while reviewing the script with a doctoral student on an unrelated project and takes responsibility for the error. Given the effect of the error on the article’s results, the article has been retracted.