Purpose – Recruiting sufficient participants who adequately represent the population of interest is an ongoing issue for accounting experimental researchers. This study investigates the impact of recruitment method on the number of participants, effort on the experimental task, and sample bias...

With the changing business environment, skills rather than familiarity with rules are more important to accountants’ success. In response to mounting criticisms of accounting education and supported by calls from the Accounting Education Change Commission, efforts have been made by some...