A study published in Behavioral Research in Accounting (Vol. 32, 2020) investigated whether client status is a significant factor in auditor–client negotiations. The researchers reached out to thousands of finance and accounting executives via a subscription-based database and attendees of an education program. In all, 85 took part in the study. The following variables pertaining to accounting executives were measured: the overall work experience of the participants (in years), their accounting-related work experience (in years), their age (in years), and their job title (CFO, Controller/Chief Accounting Officer, CPA, etc.). Later, the participants took part in an experiment to investigate if, among other factors, the status of their clients (with or without a CPA license) affected their financial reporting aggressiveness (warranty cost estimate as a % of sales). The study provided evidence that client status is a significant factor in auditor–client negotiations and can influence the reporting aggressiveness.

a. What is the population of interest to the researcher?

b. What type of data (quantitative or qualitative) is produced by each of the variables measured?

c. Identify the sample.

d. Identify the data-collection method used.

e. What inference was made by the researcher?

f. How might the selection bias impact the inference?