# Bayesian Statistics for Accounting Research

Tutorial for PhD Students

Photo by Riho Kroll on Unsplash

## Ressources

Part 1 Presentation Part 2 Coding Code Repo

I have occasionally taught a brief introduction to Accounting Ph.D. students at various universities. The main goal of the course is to introduce Bayesian statistics as another useful toolkit to Accounting researchers.

## Learning Goals

Upon successful completion of this tutorial, you will be able to:

- Express important practical differences between frequentist and Bayesian statistics.
- Evaluate when standard methods will not be sufficient to measure the construct of interest or test the hypothesis of interest.
- Apply and design simple Bayesian multi-level models using the R
`brms`

package.