Title
An Analysis of Statistical Power in Behavioral Accounting Research
Document Type
Article
Publication Date
2-1-2001
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−β), or control of Type II errors (β), 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 α = .05 as a baseline. We do not suggest replacing traditional significance testing, but rather augmenting it with the reporting of β to complement and interpret the relevance of a reported α in any given study. In addition, the presentation of results in alternative formats, such as those suggested in this study, will enhance the current reporting of significance tests. In turn, this will allow the reader a richer understanding of, and an increased trust in, a study's results and implications.
Language
English
DOI
https://doi.org/10.2308/bria.2001.13.1.63
Recommended Citation
Borkowski, Susan C.; Welsh, Mary Jeanne; and Zhang, Qinke, "An Analysis of Statistical Power in Behavioral Accounting Research" (2001). Department of Accounting Faculty Work. 10.
https://digitalcommons.lasalle.edu/accounting_faculty/10
Comments
This article is the authors' final published version in Behavioral Research in Accounting, Volume 13, Issue 1, February 2001, Pages 63-84.
The published version is available at https://doi.org/10.2308/bria.2001.13.1.63. Copyright © American Accounting Association