ABSTRACT
In the new research frontier of data availability, this study develops guidelines to aid accounting academicians as they seek to evidence data integrity proactively in the peer-review process. To that end, we explore data integrity issues associated with two emerging data streams that are gaining prominence in the accounting literature: online labor markets and social media sources. We provide rich detail surrounding academic thought about these data platforms through interview data collected from a sample of former senior journal editors and survey data collected from a sample of peer reviewers. We then propound a set of best practice considerations that are designed to mitigate the perceived risks identified by our assessment.
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