Ontology type: schema:ScholarlyArticle
2012-06
AUTHORS ABSTRACTReports of research fraud have raised concerns about research integrity similar to concerns raised about financial accounting fraud. We propose a departure from self-regulation in that researchers adopt the financial accounting approach in establishing trust through an external validation process, in addition to the reporting entities and the regulatory agencies. The general conceptual framework for reviewing financial reports, utilizes external auditors who are certified and objective in using established standards to provide an opinion on the financial reports. These standards have become both broader in scope and increasingly specific as to what information is reported and the methodologies to be employed. We believe that the financial reporting overhaul encompassed in the US Sarbanes-Oxley Act of 2002, which aims at preventing accounting fraud, can be applied to scientific research in 4 ways. First, Sarbanes-Oxley requires corporations to have a complete set of internal accounting controls. Research organizations should use appropriate sampling techniques and audit research projects for conformity with the initial research protocols. Second, corporations are required to have the chief financial officer certify the accuracy of their financial statements. In a similar way, each research organization should have their vice-president of research (or equivalent) certify the research integrity of their research activities. In contrast, the primary responsibility of the existing Research Integrity Officers is to handle allegations of research misconduct, an after-the-fact activity. Third, generally accepted auditing standards specify the appropriate procedures for external review of a corporation's financial statements. For similar reasons, the research review process would also require corresponding external auditing standards. Finally, these new requirements would be implemented in stages, with the largest 14 research organizations that receive 25% of the total National Institutes of Health funding, adopting these research oversight enhancements first. More... »
PAGES241-246
http://scigraph.springernature.com/pub.10.1007/s11948-011-9260-8
DOIhttp://dx.doi.org/10.1007/s11948-011-9260-8
DIMENSIONShttps://app.dimensions.ai/details/publication/pub.1047277550
PUBMEDhttps://www.ncbi.nlm.nih.gov/pubmed/21365474
JSON-LD is the canonical representation for SciGraph data.
TIP: You can open this SciGraph record using an external JSON-LD service: JSON-LD Playground Google SDTT
[
{
"@context": "https://springernature.github.io/scigraph/jsonld/sgcontext.json",
"about": [
{
"id": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/1501",
"inDefinedTermSet": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/",
"name": "Accounting, Auditing and Accountability",
"type": "DefinedTerm"
},
{
"id": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/15",
"inDefinedTermSet": "http://purl.org/au-research/vocabulary/anzsrc-for/2008/",
"name": "Commerce, Management, Tourism and Services",
"type": "DefinedTerm"
},
{
"inDefinedTermSet": "https://www.nlm.nih.gov/mesh/",
"name": "Ethics, Business",
"type": "DefinedTerm"
},
{
"inDefinedTermSet": "https://www.nlm.nih.gov/mesh/",
"name": "Ethics, Research",
"type": "DefinedTerm"
},
{
"inDefinedTermSet": "https://www.nlm.nih.gov/mesh/",
"name": "Financial Audit",
"type": "DefinedTerm"
},
{
"inDefinedTermSet": "https://www.nlm.nih.gov/mesh/",
"name": "Fraud",
"type": "DefinedTerm"
},
{
"inDefinedTermSet": "https://www.nlm.nih.gov/mesh/",
"name": "Guidelines as Topic",
"type": "DefinedTerm"
},
{
"inDefinedTermSet": "https://www.nlm.nih.gov/mesh/",
"name": "Humans",
"type": "DefinedTerm"
},
{
"inDefinedTermSet": "https://www.nlm.nih.gov/mesh/",
"name": "Science",
"type": "DefinedTerm"
},
{
"inDefinedTermSet": "https://www.nlm.nih.gov/mesh/",
"name": "Scientific Misconduct",
"type": "DefinedTerm"
},
{
"inDefinedTermSet": "https://www.nlm.nih.gov/mesh/",
"name": "Trust",
"type": "DefinedTerm"
},
{
"inDefinedTermSet": "https://www.nlm.nih.gov/mesh/",
"name": "United States",
"type": "DefinedTerm"
}
],
"author": [
{
"affiliation": {
"alternateName": "Dalhousie University",
"id": "https://www.grid.ac/institutes/grid.55602.34",
"name": [
"School of Business and Economics, Sonoma State University, 1801 East Cotati Avenue, 94928, Rohnert Park, CA, USA",
"School of Business Administration, Dalhousie University, Halifax, NS, Canada"
],
"type": "Organization"
},
"familyName": "Richman",
"givenName": "Vincent",
"id": "sg:person.0713516061.38",
"sameAs": [
"https://app.dimensions.ai/discover/publication?and_facet_researcher=ur.0713516061.38"
],
"type": "Person"
},
{
"affiliation": {
"alternateName": "Dalhousie University",
"id": "https://www.grid.ac/institutes/grid.55602.34",
"name": [
"School of Business Administration, Dalhousie University, Halifax, NS, Canada",
"AlgoPlus Consulting Limited, 5670 Spring Garden Rd., Ste. 308, B3J 1H6, Halifax, NS, Canada"
],
"type": "Organization"
},
"familyName": "Richman",
"givenName": "Alex",
"id": "sg:person.0761631261.23",
"sameAs": [
"https://app.dimensions.ai/discover/publication?and_facet_researcher=ur.0761631261.23"
],
"type": "Person"
}
],
"citation": [
{
"id": "sg:pub.10.1038/451397a",
"sameAs": [
"https://app.dimensions.ai/details/publication/pub.1009496454",
"https://doi.org/10.1038/451397a"
],
"type": "CreativeWork"
},
{
"id": "sg:pub.10.1038/459775a",
"sameAs": [
"https://app.dimensions.ai/details/publication/pub.1017500742",
"https://doi.org/10.1038/459775a"
],
"type": "CreativeWork"
},
{
"id": "https://doi.org/10.1080/08989620600588969",
"sameAs": [
"https://app.dimensions.ai/details/publication/pub.1022772138"
],
"type": "CreativeWork"
},
{
"id": "sg:pub.10.1038/453980a",
"sameAs": [
"https://app.dimensions.ai/details/publication/pub.1023371098",
"https://doi.org/10.1038/453980a"
],
"type": "CreativeWork"
},
{
"id": "sg:pub.10.1038/466436a",
"sameAs": [
"https://app.dimensions.ai/details/publication/pub.1024885015",
"https://doi.org/10.1038/466436a"
],
"type": "CreativeWork"
},
{
"id": "sg:pub.10.1038/4641245a",
"sameAs": [
"https://app.dimensions.ai/details/publication/pub.1029410924",
"https://doi.org/10.1038/4641245a"
],
"type": "CreativeWork"
},
{
"id": "sg:pub.10.1038/455028a",
"sameAs": [
"https://app.dimensions.ai/details/publication/pub.1037235181",
"https://doi.org/10.1038/455028a"
],
"type": "CreativeWork"
},
{
"id": "sg:pub.10.1038/4641245b",
"sameAs": [
"https://app.dimensions.ai/details/publication/pub.1051303043",
"https://doi.org/10.1038/4641245b"
],
"type": "CreativeWork"
},
{
"id": "https://doi.org/10.5860/choice.46-6897",
"sameAs": [
"https://app.dimensions.ai/details/publication/pub.1073433026"
],
"type": "CreativeWork"
},
{
"id": "https://doi.org/10.1002/9780470572757",
"sameAs": [
"https://app.dimensions.ai/details/publication/pub.1106891780"
],
"type": "CreativeWork"
}
],
"datePublished": "2012-06",
"datePublishedReg": "2012-06-01",
"description": "Reports of research fraud have raised concerns about research integrity similar to concerns raised about financial accounting fraud. We propose a departure from self-regulation in that researchers adopt the financial accounting approach in establishing trust through an external validation process, in addition to the reporting entities and the regulatory agencies. The general conceptual framework for reviewing financial reports, utilizes external auditors who are certified and objective in using established standards to provide an opinion on the financial reports. These standards have become both broader in scope and increasingly specific as to what information is reported and the methodologies to be employed. We believe that the financial reporting overhaul encompassed in the US Sarbanes-Oxley Act of 2002, which aims at preventing accounting fraud, can be applied to scientific research in 4 ways. First, Sarbanes-Oxley requires corporations to have a complete set of internal accounting controls. Research organizations should use appropriate sampling techniques and audit research projects for conformity with the initial research protocols. Second, corporations are required to have the chief financial officer certify the accuracy of their financial statements. In a similar way, each research organization should have their vice-president of research (or equivalent) certify the research integrity of their research activities. In contrast, the primary responsibility of the existing Research Integrity Officers is to handle allegations of research misconduct, an after-the-fact activity. Third, generally accepted auditing standards specify the appropriate procedures for external review of a corporation's financial statements. For similar reasons, the research review process would also require corresponding external auditing standards. Finally, these new requirements would be implemented in stages, with the largest 14 research organizations that receive 25% of the total National Institutes of Health funding, adopting these research oversight enhancements first.",
"genre": "research_article",
"id": "sg:pub.10.1007/s11948-011-9260-8",
"inLanguage": [
"en"
],
"isAccessibleForFree": false,
"isPartOf": [
{
"id": "sg:journal.1114745",
"issn": [
"1353-3452",
"1471-5546"
],
"name": "Science and Engineering Ethics",
"type": "Periodical"
},
{
"issueNumber": "2",
"type": "PublicationIssue"
},
{
"type": "PublicationVolume",
"volumeNumber": "18"
}
],
"name": "A Tale of Two Perspectives: Regulation Versus Self-Regulation. A Financial Reporting Approach (from Sarbanes\u2013Oxley) for Research Ethics",
"pagination": "241-246",
"productId": [
{
"name": "readcube_id",
"type": "PropertyValue",
"value": [
"e1375dbbbdec1f9d8c9ced2c077376bf438747bdc42190808d872d89c7eb2947"
]
},
{
"name": "pubmed_id",
"type": "PropertyValue",
"value": [
"21365474"
]
},
{
"name": "nlm_unique_id",
"type": "PropertyValue",
"value": [
"9516228"
]
},
{
"name": "doi",
"type": "PropertyValue",
"value": [
"10.1007/s11948-011-9260-8"
]
},
{
"name": "dimensions_id",
"type": "PropertyValue",
"value": [
"pub.1047277550"
]
}
],
"sameAs": [
"https://doi.org/10.1007/s11948-011-9260-8",
"https://app.dimensions.ai/details/publication/pub.1047277550"
],
"sdDataset": "articles",
"sdDatePublished": "2019-04-10T16:54",
"sdLicense": "https://scigraph.springernature.com/explorer/license/",
"sdPublisher": {
"name": "Springer Nature - SN SciGraph project",
"type": "Organization"
},
"sdSource": "s3://com-uberresearch-data-dimensions-target-20181106-alternative/cleanup/v134/2549eaecd7973599484d7c17b260dba0a4ecb94b/merge/v9/a6c9fde33151104705d4d7ff012ea9563521a3ce/jats-lookup/v90/0000000001_0000000264/records_8669_00000594.jsonl",
"type": "ScholarlyArticle",
"url": "http://link.springer.com/10.1007%2Fs11948-011-9260-8"
}
]Download the RDF metadata as: json-ld nt turtle xml License info
JSON-LD is a popular format for linked data which is fully compatible with JSON.
curl -H 'Accept: application/ld+json' 'https://scigraph.springernature.com/pub.10.1007/s11948-011-9260-8'
N-Triples is a line-based linked data format ideal for batch operations.
curl -H 'Accept: application/n-triples' 'https://scigraph.springernature.com/pub.10.1007/s11948-011-9260-8'
Turtle is a human-readable linked data format.
curl -H 'Accept: text/turtle' 'https://scigraph.springernature.com/pub.10.1007/s11948-011-9260-8'
RDF/XML is a standard XML format for linked data.
curl -H 'Accept: application/rdf+xml' 'https://scigraph.springernature.com/pub.10.1007/s11948-011-9260-8'
This table displays all metadata directly associated to this object as RDF triples.
155 TRIPLES
21 PREDICATES
49 URIs
31 LITERALS
19 BLANK NODES