This Article Full Text (PDF) References Alert me when this article is cited Alert me if a correction is posted Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Request Permissions Request Reprints Add to My Marked Citations Citing Articles Citing Articles via Google Scholar Google Scholar Articles by Stead, B. A. Search for Related Content Social Bookmarking                   What's this?

Content Analysis and Readability Formulas as Applied To the Accounting Principles Board "Opi Nions"

University of Houston

The Accounting Principles Board "Opinions" are a significant underpinning of the accounting profession. The profession has also recognized the need for clear, concise writing. This study analyzes the twenty-four APB Opin ions that contain an "Opinion" section. The Farr-Jenkins-Paterson New Reading Ease Index indicated that three opinions were "difficult"; nine teen, "very difficult"; and two could not be categorized. Cloze scores indicated that accounting majors fared no better than the general popula tion for all the opinions, which may reflect the lack of necessary context for understanding.

CiteULike    Connotea    Del.icio.us    Digg    Reddit    Technorati    What's this?