What Are Good Values of q2? Guidance Based on Experimental Accounting Researchers' Assessments of Fit
成果类型：
Article
署名作者：
Buchanan, Jessica L.; Dodgson, Mary Kate; Piercey, M. David
署名单位：
Providence College; Lehigh University; University of Massachusetts System; University of Massachusetts Amherst
刊物名称：
ACCOUNTING REVIEW
ISSN/ISSBN：
0001-4826
DOI：
10.2308/TAR-2024-0123
发表日期：
2025
页码：
81-102
关键词：
摘要：
Although q2 measures how well a pattern of means fits a custom contrast, there is no guidance for what values are good. We survey experimental accounting researchers who assess the fit between plots of means and contrast weights as poor, acceptable, good, or excellent. We find that graphical presentation effects and researchers' individual attributes influence their assessments. This suggests that research needs an ex ante method for evaluating q2, grounded empirically in the wisdom of the crowd across many different presentations, rather than relying solely on the idiosyncratic assessments of individual researchers. Using fuzzy set theory, we develop such a method that researchers can use to characterize q2 1/4 0.100, for example, as mostly good fit, leaning toward acceptable. Our approach has significant advantages over bright-line cutoffs commonly used for other statistical indices. Overall, our study can improve our discipline's assessments of fit between experimental results and custom contrast weights.