RETRACTION: The Interplay of Corporate Governance, Internal Audit Effectiveness, and Sustainable Financial Reporting Quality in Tanzanian Commercial Banks

Abstract

RETRACTION: Z., Ally 2024. “ The Interplay of Corporate Governance, Internal Audit Effectiveness, and Sustainable Financial Reporting Quality in Tanzanian Commercial Banks,” Business Strategy and Development 7, no. 3 (2024): e70016, https://doi.org/10.1002/bsd2.70016.

The above article, published online on 26 September 2024, in Wiley Online Library (http://onlinelibrary.wiley.com/), has been retracted by agreement between the journal editor in chief, Prof. Richard Welford, and John Wiley & Sons Ltd. A third party alerted the publisher that several references were inaccurate and did not resolve to a genuine DOI or online record. Additional investigation by the publisher found that more than a third of the references included in the article did not correspond to real publications or sources. The author responded to the inquiry by the publisher and stated that they had used AI software to locate the DOIs for references, which must have been the source of the reference errors. They confirmed that no AI software had been used in content generation, data analysis, or editing of the article's primary content. The author cooperated with the investigation and provided an updated list of references in order to resolve the errors. The journal and publisher reviewed the author's response as well as the updated list of references but determined that the validity of the corrected references could not be confirmed, and as such, a large-scale correction to the references and subsequent citations would be inappropriate. The retraction has been agreed to because the large number of incorrect or nonexistent references constitutes a major error in the article and renders large portions of the text unsubstantiated.