Although behavioral research is increasingly relying upon the Internet for data collection,
few Internet‐based experimental accounting studies have been published. Bryant et
al.(2004) discuss the advantages and disadvantages of Internet‐based research and
conclude that experimental validity poses the largest potential concern. One explanation for
the scarcity of Internet‐based accounting studies may be that accounting researchers find
experimental validity concerns outweigh the benefits of Internet data collection. Krantz and …