Students As Surrogates in Behavioral Accounting Research: Some Evidence
分析行为会计研究中用学生替代真实研究对象是否合理，并针对一类具体研究提供额外证据，帮助研究者判断学生替代的可靠性。
The use of students as subjects in behavioral accounting research is commonplace. Implicit in most studies that employ student subjects is the notion that students are reasonable surrogates for the real-world individuals of more direct interest to the researcher. Although several authors have noted potential problems involved in generalizing the results of such studies, little evidence exists on the adequacy of student surrogates in accounting. The purposes of this paper are (1) to analyze the existing evidence and (2) to provide some additional evidence on the surrogation issue relative to one specific type of behavioral accounting research.