Why you shouldn't trust mediation as process evidence

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.

Why ANOVA and linear regression are the same

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.