Internet‐Based Experiments: Prospects and Possibilities for Behavioral Accounting 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.