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

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.