Expression of Concern

Abstract

Robert Libby and Kristina Rennekamp, “Self-serving attribution bias, overconfidence, and the issuance of management forecasts,” Journal of Accounting Research, vol. 50, no. 1 (March 2012). Section 4 of the above-referenced paper includes empirical analysis based on survey data obtained from Dr. James E. Hunton. Because of concerns raised by the Bentley Report (available athttps://www.bentley.edu/files/Hunton%20report%20July21.pdf) about the inability to independently verify data that form the basis for certain of Dr. Hunton's published works, the editors of JAR and the authors of the above-referenced article hereby issue an Expression of Concern with respect to this article.1 Specifically, the authors have concluded that the validity of the survey data that underlie Section 4 of this article cannot be confirmed, and suggest that the inferences readers draw from the article be adjusted accordingly.2