The experimental task requests that the participants
complete five steps: (1) review instructions, client background
information, and applicable R&D accounting standard;
(2) review a prior year R&D scenario and the prior
year auditor treatment of costs; (3) review a new current
year R&D scenario and provide judgment on the appropriate
treatment of current year costs; (4) provide justification
for the judgment made; and (5) respond to manipulation
checks and demographic questions.29 The instrument was
administered online for the majority (91.7%) of participants,
which did not allow participants to move forward until
answering all questions on the screen, and did not allow