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Research misconduct in hospitals is spreading:A bibliometric analysis of retracted papers from Chinese university-affiliated hospitals 被引量:4
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作者 Zi-han Yuan Yi Liu 《Journal of Data and Information Science》 CSCD 2023年第4期84-101,共18页
Purpose: The number of retracted papers from Chinese university-affiliated hospitals is increasing, which has raised much concern. The aim of this study is to analyze the retracted papers from university-affiliated ho... Purpose: The number of retracted papers from Chinese university-affiliated hospitals is increasing, which has raised much concern. The aim of this study is to analyze the retracted papers from university-affiliated hospitals in China’s mainland from 2000 to 2021. Design/methodology/approach: Data for 1,031 retracted papers were identified from the Web of Science Core collection database. The information of the hospitals involved was obtained from their official websites. We analyzed the chronological changes, journal distribution, discipline distribution and retraction reasons for the retracted papers. The grade and geographic locations of the hospitals involved were explored as well.Findings: We found a rapid increase in the number of retracted papers, while the retraction time interval is decreasing. The main reasons for retraction are plagiarism/self-plagiarism(n=255), invalid data/images/conclusions(n=212), fake peer review(n=175) and honesty error(n=163). The disciplines are mainly distributed in oncology(n=320), pharmacology & pharmacy(n=198) and research & experimental medicine(n=166). About 43.8% of the retracted papers were from hospitals affiliated with prestigious universities. Research limitations: This study fails to differentiate between retractions due to honest error and retractions due to research misconduct. We believe that there is a fundamental difference between honest error retractions and misconduct retractions. Another limitation is that authors of the retracted papers have not been analyzed in this study.Practical implications: This study provides a reference for addressing research misconduct in Chinese university-affiliated hospitals. It is our recommendation that universities and hospitals should educate all their staff about the basic norms of research integrity, punish authors of scientific misconduct retracted papers, and reform the unreasonable evaluation system.Originality/value: Based on the analysis of retracted papers, this study further analyzes the characteristics of institutions of retracted papers, which may deepen the research on retracted papers and provide a new perspective to understand the retraction phenomenon. 展开更多
关键词 Retracted papers RETRACTION Research integrity Research misconduct Chinese university-affiliated hospitals
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Who is innocent in authorship misconduct? 被引量:2
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作者 suqing liu 《Zoological Research》 CAS CSCD 2016年第3期117-118,共2页
Recently, the editorial office received a requisition from one of the co-corresponding authors of an article published in Zoological Research in 2003. This researcher claimed he was not informed that he was listed as ... Recently, the editorial office received a requisition from one of the co-corresponding authors of an article published in Zoological Research in 2003. This researcher claimed he was not informed that he was listed as an author during the entire manuscript submission and publication process. Moreover, he had a concern about the reliability of the data in the paper. Therefore, he would like to withdraw his authorship of this particular article or withdraw this article entirely. The editorial office forwarded the letter to the other authors to collect comments, and the first author completely denied the co-corresponding author's claim of unawareness of authorship by providing archived emails between them. Setting aside what really happened 13 years ago, in this case, it may be interpreted that either this cocorresponding author himself is announcing his honorary authorship (either by passively being added to the byline or actively accepting the offer) in this article, or is trying to avoid taking (potential) responsibility regarding the research content by using honorary authorship as a defense. Meanwhile, the first author has been accused of offering honorary authorship to a senior researcher. 展开更多
关键词 Who is innocent in authorship misconduct
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Modelling and Simulation of Misconduct Information Diffusion in Web Forum
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作者 ZHAO Wei ZHENG Zhan XU Xusong 《Wuhan University Journal of Natural Sciences》 CAS CSCD 2017年第6期541-548,共8页
Using the method of analogy, this paper built the social information field, information field force model and the information diffusion dynamics model to study the dynamic mechanism and the law of the movement regardi... Using the method of analogy, this paper built the social information field, information field force model and the information diffusion dynamics model to study the dynamic mechanism and the law of the movement regarding how misconduct information moves among nodes in the web forum. It also constructed the web forum misconduct information diffusion complex network simulation model to study the diffusion intensity of misconduct information and its influencing factors. The conclusion is that, under the force of the field, the information flows from the high potential node to the low potential node, during which resistance is generated inside and outside the diffusion channel. In the complex network of the web forum, the diffusion intensity of misconduct information displays an increasing trend as the possibility of reconnection among broken nodes becomes higher. The main factor that determines the diffusion intensity of the misconduct information is the average shortest path. It also increases when the interaction frequency turns higher. 展开更多
关键词 web forum misconduct information DIFFUSION complex network SIMULATION
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AMDnet:An Academic Misconduct Detection Method for Authors’Behaviors
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作者 Shihao Zhou Ziyuan Xu +2 位作者 JinHan Xingming Sun Yi Cao 《Computers, Materials & Continua》 SCIE EI 2022年第6期5995-6009,共15页
In recent years,academic misconduct has been frequently exposed by the media,with serious impacts on the academic community.Current research on academic misconduct focuses mainly on detecting plagiarism in article con... In recent years,academic misconduct has been frequently exposed by the media,with serious impacts on the academic community.Current research on academic misconduct focuses mainly on detecting plagiarism in article content through the application of character-based and non-text element detection techniques over the entirety of a manuscript.For the most part,these techniques can only detect cases of textual plagiarism,which means that potential culprits can easily avoid discovery through clever editing and alterations of text content.In this paper,we propose an academic misconduct detection method based on scholars’submission behaviors.The model can effectively capture the atypical behavioral approach and operation of the author.As such,it is able to detect various types of misconduct,thereby improving the accuracy of detection when combined with a text content analysis.The model learns by forming a dual network group that processes text features and user behavior features to detect potential academic misconduct.First,the effect of scholars’behavioral features on the model are considered and analyzed.Second,the Synthetic Minority Oversampling Technique(SMOTE)is applied to address the problem of imbalanced samples of positive and negative classes among contributing scholars.Finally,the text features of the papers are combined with the scholars’behavioral data to improve recognition precision.Experimental results on the imbalanced dataset demonstrate that our model has a highly satisfactory performance in terms of accuracy and recall. 展开更多
关键词 Academic misconduct neural network imbalanced dataset
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Authorship misconduct
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作者 Beuy JOOB Viroj WIWANITKIT 《Zoological Research》 CAS CSCD 2016年第5期313-313,共1页
DEAR EDITOR: We read the publication by Liu (2016) on authorship misconduct with a great interest. In fact, the authorship misconduct is no uncommon and has to be managed, Liu (2016) noted that "Proper authorshi... DEAR EDITOR: We read the publication by Liu (2016) on authorship misconduct with a great interest. In fact, the authorship misconduct is no uncommon and has to be managed, Liu (2016) noted that "Proper authorship embodies honesty, integrity, fairness and transparency, which surely are the very essence of any scientific pursuit." Due to the present requirement on academic publication to support academic rank, several forms of authorship misconduct can be seen. Of interest, 展开更多
关键词 In Authorship misconduct
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"Winning Is Everything" as the Basis of Academic Misconduct Among Indonesian Students
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作者 Yeremias Jena Kasdin Sihotang 《Sociology Study》 2015年第2期157-162,共6页
Unethical behavior among university students such as cheating and plagiarism has weakened the character of honesty in education. This fact has challenged those who perceived education as a holistic process of internal... Unethical behavior among university students such as cheating and plagiarism has weakened the character of honesty in education. This fact has challenged those who perceived education as a holistic process of internalizing values and norms that lead to the formation of students' moral principles and moral behaviour. Educators have played the role of ensuring the students to internalize and realized moral values and norms. A study of 360 students of the second semester who enrolled at the course of "ethical and personal development" at Atma Jaya Catholic University in Indonesia showed that unethical behavior such as cheating and plagiarism were rarely done. However, a deep look at the reason the students did academic dishonesty has prompted the permissiveness of student's moral life. This study proves that academic integrity among university students is worrisome, and it is worsened by the fact that they were enrolled in the course of "ethical and personal development". Seriously taking into consideration the strong desire of students to change the culture of academic misconduct, the authors argue that an educational model which is not oriented excessively to cognitive performance is needed. The authors argue that this position has to be practiced in line with the involvement of "clean" students who are involved as role models in influencing the formation of student awareness and ethical behavior. 展开更多
关键词 CHEATING plagiarizing performance-oriented goal-oriented academic misconduct
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Greedy or desperate?Performance feedback and app data misconduct
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作者 Justin Tan Yuanjing Guo Shuxin Zhong 《Journal of Management Science and Engineering》 2026年第1期149-168,共20页
In the digital economy,personal data has materialized as new assets that not only engender value for organizations but also render them susceptible to security risks.Instances of unauthorized user information exploita... In the digital economy,personal data has materialized as new assets that not only engender value for organizations but also render them susceptible to security risks.Instances of unauthorized user information exploitation by mobile applications for economic benefits have become conventional,and outperforming apps are no exception.What is the motivation for app data misconduct?Based on the behavioral theory,we discuss the performance motivation of app data misconduct and find that performance feedback intensity,regardless of whether it is positive or negative,can motivate apps to take such deviant risks.Furthermore,we scrutinize the roles of app user scale,category competition,and regional legal development in shaping data misconduct decisions.Using a sample of apps operating in China's domestic market,we empirically substantiate these arguments and contribute insights that bear both theoretical significance and pragmatic pertinence in the spheres of behavioral theory,organizational misconduct and corporate data responsibility. 展开更多
关键词 Data misconduct Performance feedback Risk-taking Attainment discrepancy Behavioral theory of the firm
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Statement of publishing ethics and academic misconduct
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《Economics and Management Studies》 2025年第1期F0003-F0003,共1页
For those involved in publishing activities,including authors,editors,peer reviewers and publishers,we should adhere to the concept of publishing ethics.The following is a list of statements on publishing ethics and a... For those involved in publishing activities,including authors,editors,peer reviewers and publishers,we should adhere to the concept of publishing ethics.The following is a list of statements on publishing ethics and academic misconduct for reference.Authors should strictly abide by high standard rules in publishing ethics. 展开更多
关键词 academic misconduct peer reviewers PUBLISHERS publishing ethics EDITORS authors
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Statement of publishing ethics and academic misconduct
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《Education and Teaching Research》 2025年第1期F0003-F0003,共1页
For those involved in publishing activities,including authors,editors,peer reviewers and publishers,we should adhere to the concept of publishing ethics.The following is a list of statements on publishing ethics and a... For those involved in publishing activities,including authors,editors,peer reviewers and publishers,we should adhere to the concept of publishing ethics.The following is a list of statements on publishing ethics and academic misconduct for reference.Authors should strictly abide by high standard rules in publishing ethics.Future science press will not accept any plagiarism(production or falsification of data),including works published repeatedly without proper explanation and quotation. 展开更多
关键词 academic misconduct data duplication data fabrication PLAGIARISM publishing ethics
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因“论文工厂”撤稿文章的特征及治理
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作者 张建军 庄颖 +3 位作者 孙超渊 高健 闫红 金海政 《首都医科大学学报》 北大核心 2026年第1期202-211,共10页
目的系统分析因“论文工厂”被撤稿文章的特征,并探讨有效的治理策略,以维护学术诚信。方法基于撤稿观察数据库(Retraction Watch Database)2010—2024年间的数据,纳入7513篇因“论文工厂”撤稿的文章,采用描述性统计与分类分析法,从学... 目的系统分析因“论文工厂”被撤稿文章的特征,并探讨有效的治理策略,以维护学术诚信。方法基于撤稿观察数据库(Retraction Watch Database)2010—2024年间的数据,纳入7513篇因“论文工厂”撤稿的文章,采用描述性统计与分类分析法,从学科分布、国别特征、文章类型、撤稿周期、出版商来源及撤稿原因等多个维度进行分析。结果撤稿文章主要集中在商业与技术(48.3%)和基础生命科学(38.1%)领域;中国(含台湾省)的撤稿量占全球总量的88.5%;研究报告是最主要的撤稿文章类型(88.3%);平均撤稿周期为761.5 d;Hindawi、IOP Publishing等出版商成为撤稿重灾区;主要的撤稿因素包括第三方调查、数据问题及同行评审造假。结论“论文工厂”撤稿呈现学科集中、地域失衡、出版商责任缺失及撤稿滞后等特征。需通过改革学术评价体系、强化期刊审查机制、推动国际合作与加强科研伦理教育等多维策略进行综合治理,以遏制“论文工厂”现象,保障科研生态健康。 展开更多
关键词 论文工厂 撤稿 学术不端 科研诚信 学术评价 期刊审查
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学术期刊“影子审稿”中团队成员替审行为规范及改进措施
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作者 张洁 马欣荣 杨峰 《编辑学报》 北大核心 2026年第1期58-63,共6页
同行评审在学术期刊论文发表过程中起着关键作用。同行评审中的团队成员替审作为“影子审稿”的一种,尽管被定义为学术不端行为,但因其行为的隐蔽性和普遍性禁而不止。同行评审中团队成员替审行为一直行走在审稿的灰色地带,一定程度上... 同行评审在学术期刊论文发表过程中起着关键作用。同行评审中的团队成员替审作为“影子审稿”的一种,尽管被定义为学术不端行为,但因其行为的隐蔽性和普遍性禁而不止。同行评审中团队成员替审行为一直行走在审稿的灰色地带,一定程度上支撑着期刊的正常运行,这启发我们规范和改进这一审稿行为。本文通过对替审、团队审稿和协作审稿的多维度比较,同时借鉴国际同行实践,认为赋予团队替审者合法的身份,变团队成员替审为团队成员共同审稿可有效解决这一问题。在加强对共同审稿人培训和保密意识教育的基础上,通过监督问责机制杜绝评审过程的学术不端行为,通过评价激励机制让优秀的团队成员成为独立审稿人。借助良好的“编辑—作者”互动,为团队共同审稿人搭建成长的平台,使他们完成从“作者—审稿人”到“核心作者—优秀审稿人”的转变,实现其职业生涯成长和期刊高质量发展的双赢。 展开更多
关键词 团队成员替审行为 团队成员共同审稿 学术期刊 “影子审稿” 学术不端 同行评审
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系统思维视域下风腐同查同治的现实依据、运作机理及实践进路
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作者 张浩 孙其英 《中州学刊》 北大核心 2026年第1期15-23,共9页
推动风腐同查同治是解决正风反腐难题和推动全面从严治党向纵深推进的必然选择。系统思维作为科学的世界观和方法论,为新时代风腐同查同治提供方法指引。从现实依据看,以系统思维推动风腐同查同治根植于对风腐问题交织性本质的深刻洞察... 推动风腐同查同治是解决正风反腐难题和推动全面从严治党向纵深推进的必然选择。系统思维作为科学的世界观和方法论,为新时代风腐同查同治提供方法指引。从现实依据看,以系统思维推动风腐同查同治根植于对风腐问题交织性本质的深刻洞察,立足于对正风反腐内在规律的自觉把握,并服务于推动全面从严治党向纵深发展的战略目标;从运作机理看,风腐同查同治以“三不腐”为目标引领,依托系统思维的要素整体性、主体协同性、层次递进性和动态开放性等特征,构建起一个有机联动、协同高效的治理系统;从实践进路看,从要素、环节、功能与生态四个维度协同发力,整合“责任—资源—力量”激活动能,贯通“监督—执纪—问责”运行,联动“预警—查处—治理”提升效能,协同“政治—文化—社会”营造良好生态,为推动风腐同查同治提供实践指导。 展开更多
关键词 系统思维 风腐同查同治 纪检监察
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风腐同查同治话语体系建构:逻辑起点、构成样态与实践进路
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作者 饶武元 肖舒丹 《求实》 北大核心 2026年第2期1-14,105,共15页
风腐同查同治话语体系的建构,推动了中国共产党以系统性执政话语赋能反腐败斗争全局的治理效能升级与战略纵深拓展,对永葆党的肌体健康的战略考量、推进党的反腐败斗争效能提升、涵养风清气正的良好政治生态、健全党内法规制度的长效保... 风腐同查同治话语体系的建构,推动了中国共产党以系统性执政话语赋能反腐败斗争全局的治理效能升级与战略纵深拓展,对永葆党的肌体健康的战略考量、推进党的反腐败斗争效能提升、涵养风清气正的良好政治生态、健全党内法规制度的长效保障等具有重要意义。其逻辑起点源于马克思主义权力监督理论的系统性运用与创新性发展、百年来中国共产党正风反腐实践的历史经验集成、巩固党的执政根基与群众路线本质要求的价值彰显、应对新形势下反腐败斗争战略抉择的现实必然。本研究从政治动员、制度规范、文化浸润、实践导向等话语维度,剖析了风腐同查同治话语体系通过不同话语样态发挥治理功能,构建起一个相对完整的结构框架。通过深化理论话语、完善实践话语、强化传播话语以及健全制度话语,推动其从理念共识转化为普遍实践。 展开更多
关键词 风腐同查同治 话语体系 反腐败斗争 权力监督理论 理论话语 实践话语 传播话语 制度话语
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基于政策文本的我国高校学术诚信控制机制的执行状况研究
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作者 王英 张梦佳 《高校图书馆工作》 2026年第1期45-55,共11页
洞察我国高校对部委学术诚信政策的执行状况,以期提升我国高校学术诚信政策的内容完整度与执行效果。文章采用文献研究法与网络调研法,首先调研我国部委学术诚信相关政策以提炼学术诚信控制机制,包含学术不端预防、学术不端惩治、学术... 洞察我国高校对部委学术诚信政策的执行状况,以期提升我国高校学术诚信政策的内容完整度与执行效果。文章采用文献研究法与网络调研法,首先调研我国部委学术诚信相关政策以提炼学术诚信控制机制,包含学术不端预防、学术不端惩治、学术诚信管理和学术诚信保障四项关键要素;然后按办学层次、学科类型、地域差异对高校进行抽样,调研我国高校学术诚信控制机制的执行状况并进一步分析原因。总体来看,我国高校对学术诚信控制机制的执行状况良好,但仍存在宣传教育形式单一、评价制度不够合理等不足。为此,结合不同办学层次、学科类型和地域差异提出强化高校执行学术诚信控制机制的建议。 展开更多
关键词 学术诚信控制机制 学术诚信政策 学术不端 执行状况
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中国教育类国际性学术论文撤稿特征及原因研究
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作者 蒋小文 肖家元 汤宏波 《教育与考试》 2026年第1期61-69,共9页
中国教育类学术的不端行为对教育和科技发展具有负面影响。研究数据来源于“撤稿观察数据库(Retraction Watch Database)”。研究表明:(1)期刊学术论文撤稿数量呈现增长趋势,2020-2022年占历年撤稿量的88.60%;会议论文不端行为得以控制... 中国教育类学术的不端行为对教育和科技发展具有负面影响。研究数据来源于“撤稿观察数据库(Retraction Watch Database)”。研究表明:(1)期刊学术论文撤稿数量呈现增长趋势,2020-2022年占历年撤稿量的88.60%;会议论文不端行为得以控制。(2)撤稿论文的研究机构分布较为广泛,学术不端行为在不同层次的学术群体中均有发生。(3)不端行为较为复杂,撤稿原因高达30种。数据造假、虚假同行评议等深层次学术不端以及论文工厂、随机生成内容等外部因素对教育学术生态产生了深远影响。 展开更多
关键词 学术诚信 教育学术生态 学术不端
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系统论视角下由风及腐的演变机制
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作者 娄高 田雪梅 《广州大学学报(社会科学版)》 2026年第2期5-16,共12页
通过引入系统论的“输入—转化—输出”分析框架,结合对典型案例的质性分析,可以对由风及腐的演变过程进行全链条机制化解读。这一过程始于多样化、复合性的不正之风信号输入,并经由“‘破窗效应’与滑坡理论下的渐进式沉沦”“欲望驱... 通过引入系统论的“输入—转化—输出”分析框架,结合对典型案例的质性分析,可以对由风及腐的演变过程进行全链条机制化解读。这一过程始于多样化、复合性的不正之风信号输入,并经由“‘破窗效应’与滑坡理论下的渐进式沉沦”“欲望驱动与精准‘围猎’的双向耦合”“‘制度失灵’与‘监督缺位’的叠加效应”三重核心路径实现非线性转化。其最终输出的并非单纯的腐败行为,而是一种在类型、节点与手段上具有高度共生性与隐蔽性的“风腐综合体”。有效推进风腐同查同治必须实现从碎片化感知到系统化整合、从末端惩治到过程性阻断、从个案查处到生态性重构的转变。 展开更多
关键词 由风及腐 不正之风 “四风”问题 风腐同查同治
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公安机关矫治教育措施适用困境与完善进路
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作者 傅怡颖 陈华 《中国人民警察大学学报》 2026年第1期63-74,共12页
2025年新修订的《中华人民共和国治安管理处罚法》明确公安机关在不予处罚或不执行行政拘留情形下应当适用矫治教育措施,确立了矫治教育措施的适用情形。矫治教育措施作为罪错未成年人分级干预体系的前端,属于兼具“非制裁性”和“非强... 2025年新修订的《中华人民共和国治安管理处罚法》明确公安机关在不予处罚或不执行行政拘留情形下应当适用矫治教育措施,确立了矫治教育措施的适用情形。矫治教育措施作为罪错未成年人分级干预体系的前端,属于兼具“非制裁性”和“非强制性”的行政教育措施。公安机关在适用矫治教育措施中存在矫治与惩罚混淆适用、矫治措施手段单一、后续跟进机制缺位等现实梗阻。遵循“最有利于未成年人原则”“教育为主、惩罚为辅”原则及“相称原则”的指引,提出矫治教育措施与治安处罚合并适用、基于“行为人模式”优化个性化矫治方案、依托数智赋能完善后续跟进机制,激活精准矫治的制度效能,推动未成年人违法犯罪治理的现代化。 展开更多
关键词 矫治教育措施 公安机关 罪错未成年人 严重不良行为 行政教育措施
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医学论文隐性学术不端类型分析及防范策略探讨
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作者 张文颖 孟娇 +2 位作者 侯贺 田文强 李蓟龙 《医学与哲学》 北大核心 2026年第3期19-23,29,共6页
医学论文隐性学术不端分为7类,分别是知识性错误、图片造假、引用错误文献导致的被动学术造假、期刊秘密修改已发表论文、高产学者/论文工厂/期刊编辑参与的团体造假、伦理性问题、人工智能引发的学术不端。医学论文隐性学术不端具有以... 医学论文隐性学术不端分为7类,分别是知识性错误、图片造假、引用错误文献导致的被动学术造假、期刊秘密修改已发表论文、高产学者/论文工厂/期刊编辑参与的团体造假、伦理性问题、人工智能引发的学术不端。医学论文隐性学术不端具有以下特点:利益相关方组成的团体造假严重、人工智能技术参与、被动学术不端增加、对医学伦理重视度较低。可通过加大学术不端的惩处力度,加强对参考文献的审查,提升期刊的开放程度,加强科研诚信教育和医学伦理教育,加强对论文的出版前审核与出版后监管,变革医院职称评审制度,防范医学论文隐性学术不端。 展开更多
关键词 医学论文 隐性学术不端 被动学术不端 开放获取
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人工智能生成论文的学术不端认定新论——以著作权法与学术规范的对比为切入点
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作者 邵红红 《中国高教研究》 北大核心 2026年第3期30-38,共9页
利用人工智能生成的学位论文在著作权法上被主流观点认定为学位申请人独立完成的作品,但在高等教育领域被定性为代写型学术不端,由此产生融贯性解释困境。将人工智能根据提示词输出论文的行为定性为“代写”不符合学术规范视角下“代写... 利用人工智能生成的学位论文在著作权法上被主流观点认定为学位申请人独立完成的作品,但在高等教育领域被定性为代写型学术不端,由此产生融贯性解释困境。将人工智能根据提示词输出论文的行为定性为“代写”不符合学术规范视角下“代写”的构成要件,同时也违反了“代写”概念的体系性解释要求。著作权法和学术规范在独创性判断标准上的差异构成人工智能生成论文学术不端认定的逻辑起点。人工智能生成论文的学术不端认定应采取“内容-行为”双层架构,在内容层,针对人工智能生成论文中存在的伪造、篡改、剽窃等风险,通过已有的学术不端行为类型调整,由人类作者承担无过错责任;在行为层,需以人工智能使用情况的强制披露义务为基础新设学术不端行为类型。 展开更多
关键词 人工智能 学位论文 学位法 著作权法 学术不端
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Using a novel ensemble learning framework to detect financial reporting misconduct
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作者 Siqi Pan Qiang Ye Wen Shi 《Journal of Management Analytics》 EI 2023年第4期607-624,共18页
Our research focuses on detecting financial reporting misconduct and derives acomprehensive misconduct sample using AAERs and intentional restatements.We develop a novel ensemble learning method, Multi-LightGBM, for h... Our research focuses on detecting financial reporting misconduct and derives acomprehensive misconduct sample using AAERs and intentional restatements.We develop a novel ensemble learning method, Multi-LightGBM, for highlyimbalanced classification learning. We adopt a human-machine cooperationfeature selection method, which can mitigate the limitation of incompletetheories, enhance the model performance, and guide researchers to develop newtheories. We propose a cost-based measure, expected benefits of classification,to evaluate the economic performance of a model. The out-of-sample testsshow that Multi-LightGBM, coupled with the features we selected, outperformsother predictive models. The finding that introducing intentional materialrestatements into our predictive model does not reduce the effectiveness ofcapturing AAERs has important implications for research on AAERsdetection. Moreover, we can identify more misconduct firms with fewerresources by the misconduct sample relative to the standalone AAERs sample,which is quite beneficial for most model users. 展开更多
关键词 financial reporting misconduct ensemble learning feature selection LightGBM
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