# Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence

> Research article (Abacus, 2018) · cited 43× · AI/ML

**Wikidata**: [openalex:W2753988303](https://www.wikidata.org/wiki/openalex:W2753988303)  
**Source**: https://4ort.xyz/entity/significance-testing-in-accounting-research-a-critical-evaluation-based-on-evidence