Mediation is widely used in experimental accounting to obtain process evidence. The primary benefits of mediation are its low cost and easy integration. However, it has a hidden cost that weakens its effectiveness as process evidence. This post explains why it's the least effective method and suggests two better alternatives.
Do you want to learn how to analyze learning? In this second post of a two-part series, Jake Zureich discusses two approaches when comparing learning curves.
Do you want to learn how to analyze learning? In this first post of a two-part series, Jake Zureich discusses common pitfalls when comparing learning curves using an illustrative example.
Many doctoral students and researchers find it challenging to start conducting experiments. In this post, Razvan Ghita shows how to create a simple experiment using the Qualtrics platform.
Why do some experimentalists in accounting use ANOVA's while other use regressions? What's the difference? This post shows why they are merely different representations of the same thing.
Some accounting researchers argue that effect sizes do not matter in experiments. In this post, I explain why effect sizes do matter and why they can be particularly valuable for experiments in the field of accounting.
Choosing whether and on which level to cluster standard errors in experimental data turns out to be less straightforward that I originally thought. However, some practical advice for experimental researchers is emerging.