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Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence.

From a survey of the papers published in leading accounting journals in 2014, we find that accounting researchers conduct significance testing almost exclusively at a conventional level of significance, without considering key factors such as the sample size or power of a test. We present evidence t...

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Published in:Abacus Vol. 54; no. 4; pp. 524 - 547
Main Authors: Kim, Jae H., Ahmed, Kamran, Ji, Philip Inyeob
Format: Article
Published: Wiley-Blackwell Dec2018
Subjects:
Quantitative research
Scientific community
Data analysis
Empirical research
Accounting methods
Online Access:View this record in EBSCOhost

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