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Journal of Business Communication, Vol. 16, No. 3, 49-59 (1979)
DOI: 10.1177/002194367901600305
© 1979 Association for Business Communication

Readability of Accounting and Auditing Messages

Andrew Barnett

Arizona State University

Keith Leoffler

Peat, Marwick, Mitchell & Co., Phoenix, AZ

Readability research has resulted in the development of formulas to esti mate the relative success of comprehension of written messages without requiring the reader to actually read it and be tested. In this paper, the readability of selected accounting and auditing messages in annual reports is measured using the Flesch Reading Ease Formula. Based upon these measurements, notes to financial statements and reports of independent auditors are found to be at unsatisfactory difficulty levels. Additionally, evidence provided indicates that the readability level of recent financial statement notes is significantly lower than that of 1969 statements.


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