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| Author: | Borkowski, S. C. Welsh, M. J. Zhang, Q. M. |
| Title: | An Analysis of Statistical Power in Behavioral Accounting Research |
| Journal: | Behavioral Research in Accounting
2001 : VOL. 13, p. 63-84 |
| Index terms: | STATISTICAL METHODS BEHAVIOURAL ACCOUNTING RESEARCH |
| Language: | eng |
| Abstract: | Attention to statistical power and effect size can improve the design and the reporting of behavioral accounting research. Three accounting journals representative of current empirical behavioral accounting research are analyzed for their power (1 - P), or control of Type II errors (p), and compared to research in other disciplines. Given this study's findings, additional attention should be directed to adequacy of sample sizes and study design to ensure sufficient power when Type I error is controlled at a = .05 as a baseline. The authors do not suggest replacing traditional significance testing, but rather augmenting it with the reporting of p to complement and interpret the relevance of a reported a in any given study. |
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