Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving these Challenges

44 Pages Posted: 3 Apr 2019 Last revised: 10 Dec 2020

See all articles by Justin Leiby

Justin Leiby

University of Illinois at Urbana-Champaign

Kristina M. Rennekamp

SC Johnson Graduate School of Business; Cornell SC Johnson College of Business; Cornell University - Department of Accounting

Ken Trotman

UNSW Australia Business School, School of Accounting

Date Written: December 9, 2020

Abstract

We survey experienced experimental researchers to understand their beliefs about the biggest challenges facing audit JDM research. By far, the biggest challenge identified by respondents is access to experienced participants. This creates a major problem as examining important research questions often requires hard-to-access professionals and the availability of these participants has decreased over time. Other important challenges to audit JDM research include the publication process (including demands for multiple experiments in a single study involving experienced participants) and demonstrating practical contributions. We also compare responses about the challenges facing financial and managerial accounting researchers, in order to better understand the problems that are unique to audit researchers. We discuss how the challenges identified might be either mitigated or exacerbated by the use of various online platforms. We discuss data quality issues and potential solutions, provide suggestions on potential new sources of participants and possible ways forward for audit JDM research.

Keywords: Experimental research, auditing, online platforms, JDM research, Mechanical Turk, Dynata, Qualtrics Panels

Suggested Citation

Leiby, Justin and Rennekamp, Kristina M. and Trotman, Ken, Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving these Challenges (December 9, 2020). Available at SSRN: https://ssrn.com/abstract=3350692 or http://dx.doi.org/10.2139/ssrn.3350692

Justin Leiby (Contact Author)

University of Illinois at Urbana-Champaign ( email )

1206 S 6th St
Champaign, IL 61822
United States
2173007825 (Phone)

Kristina M. Rennekamp

SC Johnson Graduate School of Business ( email )

Ithaca, NY 14853
United States
607-255-0500 (Phone)

Cornell SC Johnson College of Business ( email )

Ithaca, NY 14850
United States

Cornell University - Department of Accounting ( email )

401P - Sage Hall
Cornell University
Ithaca, NY 14853
United States
607-255-0500 (Phone)

Ken Trotman

UNSW Australia Business School, School of Accounting ( email )

Sydney, NSW 2052
Australia

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