Understanding Pharmaceutical Research Manipulation in the Context of Accounting Manipulation
Understanding Pharmaceutical Research Manipulation in the Context of Accounting Manipulation
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DOI：
10.1111/jlme.12070
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发表时间：
2013-09-01
影响因子：
2.1
通讯作者：
Brown, Abigail
中科院分区：
文献类型：
--
作者：
Brown, Abigail
当存在误导的机会和动机时，出现了操纵数据的问题，这一问题在财务会计中得到了更好的接受和研究，尽管在医学中没有得到解决。本文分析了制药公司操纵医学研究作为一个更广泛的问题，公司操纵数据在创造会计利润的一部分。本文探讨了我们对会计欺诈和错误信息的理解如何帮助我们理解医学科学中类似信息操纵的风险。这种理解提供了一个框架，考虑如何最好地提高质量的医学研究和分析，根据目前的医疗信息生产系统。我提供了三种可能的回应：（1）使用多德-弗兰克举报人条款，鼓励报告医学研究欺诈;（2）临床试验的两步学术期刊审查程序;（3）公共补贴试验失败保险。这将改善有关毒品的负面信息的发布，从而提高正面信息的可靠性。
The problem of the manipulation of data that arises when there is both opportunity and incentive to mislead is better accepted and studied though by no means solved in financial accounting than in medicine. This article analyzes pharmaceutical company manipulation of medical research as part of a broader problem of corporate manipulation of data in the creation of accounting profits. The article explores how our understanding of accounting fraud and misinformation helps us understand the risk of similar information manipulation in the medical sciences. This understanding provides a framework for considering how best to improve the quality of medical research and analysis in light of the current system of medical information production. I offer three possible responses: (1) use of the Dodd-Frank whistleblower provisions to encourage reporting of medical research fraud; (2) a two-step academic journal review process for clinical trials; and (3) publicly subsidized trial-failure insurance. These would improve the release of negative information about drugs, thereby increasing the reliability of positive information.