Internet-based experiments: prospects and possibilities for behavioral research

The emerging technology of Internet-based experiments offers behavioral accounting research (BAR) new possibilities for obtaining large sample sizes, providing world-wide access to previously hard-to-reach participants (e.g., CFOs, audit partners, and financial analysts) and exploring new research questions. However, the validity characteristics of Internet-based experiments differ from previous BAR technologies. Herein, we review existing BAR Internet-based experiments, describe how to create and run Internet-based experiments, overview emerging literature on the validity of Internet-based experiments, and highlight several areas where the use of Internet-based experimentation offers accounting behavioral researchers new possibilities for exploring previously uninvestigated research questions.