Which of the Following Statements Regarding Behavioral Research in Accounting

Which of the following statements regarding behavioral research in accounting is not true?

A) Much of this research uses laboratory subjects in carefully controlled experimental situations.
B) This approach seeks to understand what accounting information is selected for use and how it is processed.
C) This research has found that published financial statements are not often used for managerial decision-making purposes.
D) The question of how representative student subjects are to the broad population is a problem that pervades virtually all behavioral research that uses student subjects.