The World Wide Web (Web) is quickly becoming an efficient and preferred medium for business transactions, information, and entertainment. Academic research is also migrating to the Web as the number of persons who have access to cyberspace increases. Tasks previously accomplished by means of traditional mail or by use of personal computers in the laboratory can now be performed at any location subjects have Internet access. The purpose of this paper is to present the issues involved when electronic research (e-research) projects are undertaken. E-research is the use of the Web to disseminate research materials to subjects, manipulate constructs, and capture empirical data. While this approach provides many opportunities for accounting behavioral researchers, certain issues must be understood and addressed before e-research projects are begun.