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Students as surrogates for practicing accountants: Further evidence

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  • Tony Mortensen
  • Richard Fisher
  • Graeme Wines

Abstract

This study extends our understanding of the circumstances in which the use of student surrogates is appropriate in accounting research. Prior research suggests caution using students for unstructured and complex experimental tasks, however their suitability for structured tasks is not so clear. Employing an experimental design, this study examined the effect of knowledge differences on a structured task requiring accounting classification judgements across three research participant groups: professional accountants, advanced level accounting students and engineering students with no accounting knowledge. The findings support the use of advanced level accounting students as surrogates for accounting practitioners in relatively structured decision contexts.

Suggested Citation

  • Tony Mortensen & Richard Fisher & Graeme Wines, 2012. "Students as surrogates for practicing accountants: Further evidence," Accounting Forum, Taylor & Francis Journals, vol. 36(4), pages 251-265, December.
    • Handle: RePEc:taf:accfor:v:36:y:2012:i:4:p:251-265
    DOI: 10.1016/j.accfor.2012.06.003
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    Cited by:

    1. David S Murphy & Scott Yetmar, 2015. "Student Perceptions of Auditor Responses to Evidence of Suspicious Activities: An Experimental Assessment," International Journal of Business and Social Research, LAR Center Press, vol. 5(11), pages 48-59, November.
    2. Ahn, Heinz & Vazquez Novoa, Nadia, 2016. "The decoy effect in relative performance evaluation and the debiasing role of DEA," European Journal of Operational Research, Elsevier, vol. 249(3), pages 959-967.
    3. Michał Krawczyk & Krzysztof Szczygielski, 2019. "Do professions curb free-riding? An experiment," European Journal of Law and Economics, Springer, vol. 47(3), pages 361-376, June.
    4. Stefan Linder, 2016. "Fostering strategic renewal: monetary incentives, merit-based promotions, and engagement in autonomous strategic action," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 251-280, May.
    5. David S Murphy & Scott Yetmar, 2015. "Student Perceptions of Auditor Responses to Evidence of Suspicious Activities: An Experimental Assessment," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 5(11), pages 48-59, November.

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