Does Graph Design Matter To CPAs And Financial Statement Readers?

dc.contributor.author Burgess, Deanna
dc.contributor.author Dilla, William
dc.contributor.author Dilla, William
dc.contributor.author Steinbart, Paul
dc.contributor.author Shank, Todd
dc.contributor.department Accounting
dc.date 2018-02-17T16:50:20.000
dc.date.accessioned 2020-06-29T22:44:38Z
dc.date.available 2020-06-29T22:44:38Z
dc.date.copyright Tue Jan 01 00:00:00 UTC 2008
dc.date.issued 2008-05-01
dc.description.abstract <p>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.</p>
dc.description.comments <p>This article is from <em>Journal of Business & Economics Research</em> 6 (2008): 111, doi: <a href="http://dx.doi.org/10.19030/jber.v6i5.2423" target="_blank">10.19030/jber.v6i5.2423</a>. Posted with permission.</p>
dc.format.mimetype application/pdf
dc.identifier archive/lib.dr.iastate.edu/acct_pubs/5/
dc.identifier.articleid 1004
dc.identifier.contextkey 8528379
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath acct_pubs/5
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/1864
dc.language.iso en
dc.source.bitstream archive/lib.dr.iastate.edu/acct_pubs/5/2008_DillaWN_DoesGraphDesign.pdf|||Sat Jan 15 00:34:48 UTC 2022
dc.source.uri 10.19030/jber.v6i5.2423
dc.subject.disciplines Accounting
dc.subject.disciplines Finance and Financial Management
dc.title Does Graph Design Matter To CPAs And Financial Statement Readers?
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isAuthorOfPublication d46f6069-71cc-49a9-8e57-9642e55f6e5d
relation.isOrgUnitOfPublication a22c7344-d5b6-42c6-8b0d-c260ed008e15
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