The use of Qualtrics Panels to source external financial statement auditors presents an innovative and efficient way of gathering these somewhat difficult to obtain experimental participants. In this paper, we offer insights to behavioral accounting researchers regarding the efficacy of using this method. First, we discuss the many benefits afforded using Qualtrics Panels. Second, we highlight potential risks that researchers should be aware of surrounding these panels. Next, we provide examples of tools that researchers can employ to increase the quality of data received by these panels. Finally, we replicate two current behavioral audit studies to better understand the suitability of these participants. Our results indicate that Qualtrics Panels present a promising avenue for obtaining external auditor participants when the research context is applicable to a broad spectrum of auditors. Even then, researchers should exercise caution in the decisions made surrounding the use of these panels.

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