A Technical Guide to Using Amazon's Mechanical Turk in Behavioral Accounting Research

Buchheit, Steve; Doxey, Marcus M.; Pollard, Troy; Stinson, Shane R.

doi:10.2308/bria-51977

Cited by 89 publications

(41 citation statements)

References 46 publications

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“…If it is not compatible, you will have to deepen your evaluation. If the auditor finds that his preliminary assessment of population characteristics needs to be reviewed, he has the option of requesting help from management to investigate potential errors by making any adjustments he deems necessary [21].…”

Section: Evaluation Of Sample Resultsmentioning

confidence: 99%

Importance of Applying Statistical Sampling to Increase Confidence in Financial Statements

a¹,

Chissengue²,

Uamba³

et al. 2019

Int J Account Res

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Background: Sampling is an important tool considered viable and indispensable for the execution of auditing procedures, since they provide scientific evidence about the universe as a whole and can be used in all types of auditing, becoming tools of great interest, which is why we chose this study. The present study aims to analyze the importance of the application of statistical sampling in increasing the confidence of the financial statements. Methods: This was a descriptive, quantitative bibliographic study of secondary data that has as a source of research filtering in the search sites Wiley Online Library, Science Direct, American Accounting Association and Google Scholar, using as descriptors: financial audit, statistical sampling, audit sampling, financial demonstrations and accounting. Results: Of the 40 articles analyzed, 30% are from the Asian region, 28% from North America, 18% from Europe, 15% from Latin America and 10% from Africa. Convenience sampling was the most predominant with 57.5%. All articles published by African authors used sampling for convenience. Statistical sampling was more prevalent in North American and European articles. The Chi-Square test shows the lack of a provenance relationship between the preference for the type of sampling and the region. Conclusions: The use of statistical sampling does not relegate the auditor's judgment to the background but it allows the risk of sampling to be measured. Through statistical tools, the auditor can specify the audit risk he or she wants to run, and the sample size is a reflection of risk.

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Section: Evaluation Of Sample Resultsmentioning

confidence: 99%

Importance of Applying Statistical Sampling to Increase Confidence in Financial Statements

a¹,

Chissengue²,

Uamba³

et al. 2019

Int J Account Res

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show abstract

“…However, while accounting research has found that AMT users are appropriate proxies for investors (Farrell et al, 2016;Krische, 2018), other research has identified potential limitations which researchers must plan around when using these platforms. To mitigate concerns around response quality, I followed current research recommendations by including distractor questions during the screening process to minimize demand effects (Buchheit et al, 2018), as well as asking verification questions at the end of the study to establish consistency in responses. Full details of these controls are given later.…”

Section: Methodsmentioning

confidence: 99%

Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions

Kuselias

2020

Abacus

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Increasingly, jurisdictions around the world have been enacting standards that formally allow organizations to offer equity using the crowdfunding model. Using the Internet, the crowdfunding model raises capital by soliciting from a large number of people (i.e., the crowd). A key feature of crowdfunding that has been embraced by regulators is the use of social information to inform investors as a safeguard for this type of investing. However, research has not yet explored how investors utilize this information. In this study, I investigate whether social information can shift investors away from financial maximization goals. Social identity theory predicts that people can be provoked to act as representatives of their group, setting aside individual interests. I predict, and find, that positive social information focused on an equity crowdfunding organization can activate the social identity of investors who share an identity with that organization, causing them to invest more in a relatively weak organization. In a moderated mediation analysis, I find that positive social information provokes investors who share an identity with an organization to feel a stronger connection to that organization, leading them to increase investment. In addition, I explore whether investors’ perceptions of negative social information are moderated by their social identity. I find that investors who are deeply committed to an identity shared with an organization experiencing negative social information will defensively invest in that organization. The findings of this study will be of interest to investors, regulators, and crowdfunding organizations.

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“…Subjects for the experiment were recruited with Amazon MTurk, a crowdsourcing online platform increasingly used by researchers for many purposes (Buchheit et al 2018). MTurk assembles individuals willing to do online tasks for relatively small monetary payments.…”

Section: Methodsmentioning

confidence: 99%

Peers, Morality, and Taxation: An Analysis of the Influence of Peers Groups on Income Tax Compliance.

Sasmaz¹,

fogarty²

2020

Preprint

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As judged by the size of the gap between the income taxes that should be paid and those that are paid, tax compliance will continue to be an important topic for the accounting literature. Although many believe that peer groups can influence the intention to pay taxes, the effect has been inadequately demonstrated. Using data created by an experimental tax task, this study shows a pervasive peer group influence. This result is not limited to family members, not stronger for different income types, and not compromised by taxpayer belief in the morality of tax paying. Implications for research and practice are offered.

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A Technical Guide to Using Amazon's Mechanical Turk in Behavioral Accounting Research

Cited by 89 publications

References 46 publications

Importance of Applying Statistical Sampling to Increase Confidence in Financial Statements

Importance of Applying Statistical Sampling to Increase Confidence in Financial Statements

Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions

Peers, Morality, and Taxation: An Analysis of the Influence of Peers Groups on Income Tax Compliance.

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