Values of Participants in Behavioral Accounting Research: A Comparison of the M-Turk Population to a Nationally Representative Sample

Abstract

ABSTRACTThe external validity of conclusions from behavioral accounting experiments is in part dependent upon the representativeness of the sample compared to the population of interest. Researchers are beginning to leverage the availability of workers via online labor markets, such as Amazon's Mechanical Turk (M-Turk), as proxies for the general population (e.g., investors, jurors, and taxpayers). Using over 200 values-based items from the World Values Survey (WVS), the purpose of the current study is to explore whether U.S. M-Turk workers' values are similar to those of the U.S. population. Results show for the majority of items collected, M-Turk participants' values are significantly different from the WVS participants (e.g., values related to trust, ethics, religious beliefs, and politics). We present select items and themes representing values shown to influence judgments in prior research and discuss how those values may affect inferences of behavioral accounting researchers.Data Availability: Data are available from the authors upon request.