{
  "studyId": "accounting-bookkeeping-websites-2026",
  "title": "BLUEROCK Accounting and Bookkeeping Websites Study 2026",
  "methodologyVersion": 2,
  "reviewDate": "2026-08-17",
  "sourceDataDate": "2026-06-22",
  "source": "IRS Authorized IRS e-file Provider FOIA master extract",
  "sourceUrl": "https://www.irs.gov/downloads/foia",
  "masterZipSha256": "145ab7930cb11c4e89b94885f3afece12cf690b26d055b1fbe3fa21b88484688",
  "eligibleBusinessRecordsBeforeWebsiteVerification": 151285,
  "seed": "bluerock-accounting-bookkeeping-study-2026-v1",
  "ranking": "SHA-256(seed + IRS stable customer identifier), ascending",
  "sampleSize": 100,
  "fields": 20,
  "mobileLab": "Local Google Chrome at 390x844 CSS pixels",
  "publicDataset": "/research/data/accounting-bookkeeping-websites-2026.csv",
  "limitations": ["Deterministic website-bearing sample, not a probability sample of all U.S. firms", "IRS e-file-provider frame does not cover every bookkeeping-only practice", "Website features do not establish competence, credential validity, security, compliance, or business outcomes"]
}