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 PEQs do not provide the best process evidence

Post-experimental questionnaires (PEQs) are a popular means of obtaining process evidence in experimental research. However, are they the best method for obtaining such evidence?