An experienced researcher was present when the experiment was conducted in each of the offices of the participating firms. A standard introduction and consent form was provided to each participant, outlining in broad terms the purpose of the experiment. Using a unique username and password, participants were invited to log on to the Internet-based program designed by a specialist programmer. After logging on, each participant read an introduction that explained the project in broad terms and how the software was to be used. Participants then read through a practice case and accompanying information cues to familiarize themselves with the format of the software. In the interest of saving time, participants were asked not to complete the practice case. The participants then completed the cases described above. The order of the two cases was randomized between subjects to control for any fatigue. None was found (F 1⁄4 0.268, p . 0.6). Finally, participants answered exit questions that were used to measure industry- and task-based experience as well as years of auditing experience.
Figure 1 contains a problem-solving map (e.g., Hershey et al. 1990) that describes how participants could move through each case. The arrows demonstrate a possible route to solving a case. After reading the case materials, participants could either go to the information menu, where a list of information cues was provided,3 or elect to provide an answer to the question(s) posed in the case. They could move between the case materials, the information cues, and the solution input screen as often as they wished before submitting their final solution for the case.