Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States

IF 3.6 2区 管理学 Q1 BUSINESS, FINANCE Accounting Organizations and Society Pub Date : 2023-07-01 DOI:10.1016/j.aos.2023.101455
Jared Eutsler , M. Kathleen Harris , L. Tyler Williams , Omar E. Cornejo
{"title":"Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States","authors":"Jared Eutsler ,&nbsp;M. Kathleen Harris ,&nbsp;L. Tyler Williams ,&nbsp;Omar E. Cornejo","doi":"10.1016/j.aos.2023.101455","DOIUrl":null,"url":null,"abstract":"<div><p>The unprecedented contagion of the SARS-CoV-2 virus, causative of COVID-19, has spawned watershed economic, social, ethical, and political upheaval—catalyzing severe polarization among the global populace. Ostensibly, to demonstrate the most appropriate path towards responding to the virus outbreak, public officials in the United States (“U.S.”), representing both Democratic and Republican parties, stand accused of unduly influencing COVID-19 records in their respective jurisdictions. This study investigates the role political partisanship may have played in decreasing the accuracy of publicly reported COVID-19 data in the U.S. Leveraging social identity theory, we contend that public officials may have manipulated the reporting records in accounting for COVID-19 infection cases and deaths to validate the effectiveness of political party objectives. We employ Benford's Law to assess misreporting and evaluate the integrity of county-level COVID-19 reporting data through the construction of four distinct political party classifications. Specifically, we cross the county voting majority for the 2016 presidential candidate for each U.S. state (Democratic and Republican) with the 2020 gubernatorial political party (Democratic and Republican) in which each county resides. For the sample period of January 21, 2020 through November 3, 2020 (Election Day), the study's results suggest that the reported COVID-19 infection cases and deaths in the U.S. violate Benford's Law in a manner consistent with underreporting. Our analysis reveals that Democratic counties demonstrate the smallest departures from Benford's Law while Republican counties demonstrate the greatest departures.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"108 ","pages":"Article 101455"},"PeriodicalIF":3.6000,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Organizations and Society","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0361368223000260","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 1

Abstract

The unprecedented contagion of the SARS-CoV-2 virus, causative of COVID-19, has spawned watershed economic, social, ethical, and political upheaval—catalyzing severe polarization among the global populace. Ostensibly, to demonstrate the most appropriate path towards responding to the virus outbreak, public officials in the United States (“U.S.”), representing both Democratic and Republican parties, stand accused of unduly influencing COVID-19 records in their respective jurisdictions. This study investigates the role political partisanship may have played in decreasing the accuracy of publicly reported COVID-19 data in the U.S. Leveraging social identity theory, we contend that public officials may have manipulated the reporting records in accounting for COVID-19 infection cases and deaths to validate the effectiveness of political party objectives. We employ Benford's Law to assess misreporting and evaluate the integrity of county-level COVID-19 reporting data through the construction of four distinct political party classifications. Specifically, we cross the county voting majority for the 2016 presidential candidate for each U.S. state (Democratic and Republican) with the 2020 gubernatorial political party (Democratic and Republican) in which each county resides. For the sample period of January 21, 2020 through November 3, 2020 (Election Day), the study's results suggest that the reported COVID-19 infection cases and deaths in the U.S. violate Benford's Law in a manner consistent with underreporting. Our analysis reveals that Democratic counties demonstrate the smallest departures from Benford's Law while Republican counties demonstrate the greatest departures.

查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
考虑党派关系和政治化:利用本福德定律检查美国对COVID-19感染病例和死亡的误报
导致新冠肺炎的严重急性呼吸系统综合征冠状病毒2型病毒的空前传染,引发了具有分水岭意义的经济、社会、道德和政治动荡,催化了全球民众的严重两极分化。表面上,为了展示应对病毒爆发的最恰当途径,代表民主党和共和党的美国(“美国”)公职人员被指控不当影响各自司法管辖区的新冠肺炎记录。这项研究调查了政治党派在降低美国公开报告的新冠肺炎数据准确性方面可能发挥的作用。利用社会认同理论,我们认为公职人员可能操纵了新冠肺炎感染病例和死亡的报告记录,以验证政党目标的有效性。我们采用本福德定律来评估误报,并通过构建四个不同的政党分类来评估新冠肺炎县级报告数据的完整性。具体而言,我们将美国各州(民主党和共和党)2016年总统候选人的县投票多数与各县所在的2020年州长政党(民主党和共和党籍)进行交叉。在2020年1月21日至2020年11月3日(选举日)的样本期内,研究结果表明,美国报告的新冠肺炎感染病例和死亡病例以与少报一致的方式违反了本福德法。我们的分析表明,民主党县对本福德定律的偏离最小,而共和党县的偏离最大。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
7.80
自引率
6.40%
发文量
38
期刊介绍: Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and the changing social and political environment of the enterprise.
期刊最新文献
Editorial Board What you are versus what you do: The effect of noun-verb framing in earnings conference calls Seeking justice: Inequitable management compensation and employee whistleblowing The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices Bringing morality back in: Accounting as moral interlocutor in reflective equilibrium processes
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1