Statistical Testing: A Commentary on Research Integrity and Protocol
16 Pages Posted: 16 Jul 2018
Date Written: July 7, 2018
A great deal of the research published in accounting in recent years involves statistical analysis, with a preponderance of main articles relying heavily on regression analysis. Our paper addresses improvements to both the quality and effective communication of research results to both practitioners and researchers while retaining the rigor necessary to satisfy our academic peers. We first address the advantages of working with practice to uncover and address important problems. Our focus then is on the research process from selection of a topic to the conclusion. We discuss how attention to each aspect of an investigation can improve the quality and the disclosure of academic research.
Keywords: Reaching practice, topic selection, hypothesis formulation, p-values, effect size, replication and meta-analysis
JEL Classification: M41
Suggested Citation: Suggested Citation