Campus Units

Accounting

Document Type

Article

Publication Date

5-2008

Journal or Book Title

Journal of Business & Economics Research

Volume

6

Issue

5

First Page

111

Last Page

124

DOI

10.19030/jber.v6i5.2423

Abstract

We asked CPAs and financial statement readers if they believe distorted graphs influence judgments and if they think there is a need for standards governing their presentation and attestation in annual reports. We consider these important questions because decades of studies document that distorted graphs commonly appear in annual reports even though there is considerable evidence that such graphs influence readers’ judgments. Our results show that professionals are aware of the potential influence of graphical distortion, believe that standards are needed to assist in preparing graphs of financial information to be included in annual reports, and agree that auditors should be required to provide assurance about the accuracy of such graphs.

Comments

This article is from Journal of Business & Economics Research 6 (2008): 111, doi: 10.19030/jber.v6i5.2423. Posted with permission.

Rights

This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Copyright Owner

The Authors

Language

en

File Format

application/pdf

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