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TABLE OF CONTENTS—Continued vii Page VI. EVALUATION OF FINANCIAL REPORTING IN TERMS OF COMMUNICATION THEORY VIA APPLICATION OF COMMUNICATION MODEL .... 101 Communication 102 Information Source 103 Semantic Transmitter 118 Semantic Noise Source 128 Transmitter 129 Engineering Noise Source 132 Receiver 132 Semantic Receiver 135 Destination 144 Effective Communication 147 Influential Communication 154 Summary 158 VII. COMMUNICATION BETWEEN THE ACCOUNTING PROFESSION AND USERS OF FINANCIAL STATEMENTS 160 Efforts of the Accounting Profession to Achieve Two-Way Communication ... 160 Two-Way Communication as the Vehicle for Change 166 Case 1 168 Case 2 168 Case 3 169 Case 4 169 Methodology for Evaluating Two-Way Communication Between the Accounting Profession and Users of Financial Statements . 169 Evaluation of Two-Way Communication Between the Accounting Profession and Users 170 Evaluation of Specific Areas of Noncommunication Between the Accounting Profession and Users .... 177 CPA's Unawareness of Users' Opinions 177 Users' Unawareness of CPA's Opinion 179 Common Areas of Users' Unawareness of CPA's Opinions 182
TABLE OF CONTENTS—-Continued viii Page Areas of CPA's Unawareness of Users' Opinions 184 Summary 185 VIII. READABILITY AS A MEASURE OF THE PERFORMANCE OF THE COMMUNICATION FUNCTION OF FINANCIAL REPORTING 187 Readability as an Objective Measure of Comprehension 188 Applicability of Readability to Financial Reporting 190 Methodology for Applying Readability to the Notes to the Financial Statements 192 Selection of Corporation Financial Statements . . 192 Selection of Readability Formulas . . 193 Selection of Samples 194 Statement of Hypothesis 194 Results of Application of Readability to the Notes to the Financial Statements 194 Future Applications of Readability to Financial Reporting 203 Summary 203 IX. CONCLUSIONS AND RECOMMENDATIONS . 205 Conclusions 205 Information Source 207 Semantic Transmitter ... . . . . . 209 Transmitter 211 Receiver 211 Semantic Receiver 212 Destination 213 Effective Communication 213 Influential Communication 214 Recommendations for Future Research . . . 216 Effective Communication and Influential Communication 216 Readability 218 Summary 219
Page 1 and 2: 72-16,161 SMITH, James Emanuel, 194
Page 3 and 4: THE UNIVERSITY OF ARIZONA GRADUATE
Page 5 and 6: STATEMENT BY AUTHOR This dissertati
Page 7 and 8: not only guidance but also requisit
Page 9: TABLE OF CONTENTS—Continued vi Pa
Page 13 and 14: LIST OF TABLES Table Page I. CPA Pa
Page 15 and 16: xii LIST OF TABLES—Continued ^ Ta
Page 17 and 18: 3. Application of two readability f
Page 19 and 20: 10. Use of a common denominator tha
Page 21 and 22: ecipients assign the proper meaning
Page 23 and 24: others.^ In those instances where o
Page 25 and 26: for the exclusion is the promulgati
Page 27 and 28: Professional user: The individual w
Page 29 and 30: and of the professional user catego
Page 31 and 32: financial information, the six larg
Page 33 and 34: CHAPTER II FINANCIAL REPORTING The
Page 35 and 36: for American business."^ Since info
Page 37 and 38: promise to observe minimum reportin
Page 39 and 40: Subsequently, the Federal Reserve B
Page 41 and 42: preface, the recommended audit proc
Page 43 and 44: provided with the authority to prom
Page 45 and 46: the emphasis on piecemeal practitio
Page 47 and 48: Institute President Jennings, reorg
Page 49 and 50: contributions have not been as sign
Page 51 and 52: Using this comparative basis or usi
Page 53 and 54: 5. 6. Timeliness of financial repor
Page 55 and 56: CHAPTER III COMMUNICATION THEORY Co
Page 57 and 58: No attempt is made to incorporate a
Page 59 and 60: Survey of Communication Models Sele
Page 61 and 62:
Shannon defines the function of the
Page 63 and 64:
Chase perceived the modification in
Page 65 and 66:
The model component not appearing i
Page 67 and 68:
of experience, the probability of c
Page 69 and 70:
destination. Utility: The message r
Page 71 and 72:
Summary Communication is requisite
Page 73 and 74:
CHAPTER IV AN ANALYSIS OF THE SPHER
Page 75 and 76:
Information In everyday usage, info
Page 77 and 78:
H = amount of information or entrop
Page 79 and 80:
4 H = E p(i) log p(i) i=l H = 1.780
Page 81 and 82:
Suppose that C is the capacity of t
Page 83 and 84:
I source with an awareness of wheth
Page 85 and 86:
possess an intrinsic meaning has re
Page 87 and 88:
the word to be the thing. "The most
Page 89 and 90:
Another major contributor in the se
Page 91 and 92:
proper meaning assignment are to fi
Page 93 and 94:
could be forthcoming without one or
Page 95 and 96:
eactions of individuals to specific
Page 97 and 98:
destination response if a stimulus
Page 99 and 100:
"People will therefore attend to th
Page 101 and 102:
'endowed' with more validity . . ,"
Page 103 and 104:
the identity of the destination, bu
Page 105 and 106:
CHAPTER V LITERATURE SURVEY: ACCOUN
Page 107 and 108:
where the emphasis must be placed.T
Page 109 and 110:
preference for the former based upo
Page 111 and 112:
Association's Committee to Prepare
Page 113 and 114:
The American Accounting Association
Page 115 and 116:
analyzed, but in a reverse order; t
Page 117 and 118:
led to confusion in applying commun
Page 119 and 120:
Summary Communication is a function
Page 121 and 122:
102 and the .05 level of significan
Page 123 and 124:
Of particular interest is the lack
Page 125 and 126:
Table V. Desired Identity of Inform
Page 127 and 128:
a set of messages rather than a sin
Page 129 and 130:
The professional user category rank
Page 131 and 132:
egarding the value of the financial
Page 133 and 134:
The order of emphasis is in accorda
Page 135 and 136:
Table IX. Emphasis That Should be A
Page 137 and 138:
Semantic Transmitter Identity. In f
Page 139 and 140:
Table XI. Priority for Eliminating
Page 141 and 142:
to apply the procedure in financial
Page 143 and 144:
124 more competent. A significant d
Page 145 and 146:
is within the field of experience o
Page 147 and 148:
footnotes in meaning assignment app
Page 149 and 150:
130 period to which the financial s
Page 151 and 152:
interviewees stated a satisfactory
Page 153 and 154:
effectiveness of the receiver, but
Page 155 and 156:
semantic noise. Identifying the sou
Page 157 and 158:
Table XVII. To Whom Should Financia
Page 159 and 160:
Table XIX. Users' Awareness of Natu
Page 161 and 162:
arises in saying the informed user
Page 163 and 164:
meanings to messages from different
Page 165 and 166:
two user categories view the destin
Page 167 and 168:
Table XXIII. Selection of Primary F
Page 169 and 170:
100 per cent of the CPA category an
Page 171 and 172:
Table XXIV. Influence of Characteri
Page 173 and 174:
Influential Communication While inf
Page 175 and 176:
aware of how a destination will res
Page 177 and 178:
COMMUNICATION RECOMMENDATION NUMBER
Page 179 and 180:
CHAPTER VII COMMUNICATION BETWEEN T
Page 181 and 182:
4 and purposes of our professional
Page 183 and 184:
12 Relations with Bankers was reest
Page 185 and 186:
Executives Institute, Investment Ba
Page 187 and 188:
the change and the willingness to m
Page 189 and 190:
Each CPA respondent was instructed
Page 191 and 192:
Another factor tending to de-emphas
Page 193 and 194:
desired set is achieved. Since comm
Page 195 and 196:
the informed user in agreement. Thu
Page 197 and 198:
Table XXIX. CPA's Unawareness of Pr
Page 199 and 200:
Table XXXI. Professional User's Una
Page 201 and 202:
182 each of the areas. Since the pr
Page 203 and 204:
deficiencies. Knowledge of the latt
Page 205 and 206:
successful than meaning transferenc
Page 207 and 208:
if the selected destination will be
Page 209 and 210:
7 and not per se for the purpose of
Page 211 and 212:
footnotes. These footnotes are an i
Page 213 and 214:
matter, would provide additional in
Page 215 and 216:
Table XXXIV.—Continued Occidental
Page 217 and 218:
198 formulas results in the assignm
Page 219 and 220:
Table XXXVIII, only 19.3 per cent o
Page 221 and 222:
A reason that both readability form
Page 223 and 224:
statement messages are not understa
Page 225 and 226:
financial statements are understand
Page 227 and 228:
208 statement and the balance sheet
Page 229 and 230:
attainable. Instead, standard metho
Page 231 and 232:
users over the current identity of
Page 233 and 234:
experience in accounting and/or fin
Page 235 and 236:
ecommendations should increase the
Page 237 and 238:
more easily assign the intended mea
Page 239 and 240:
APPENDIX A QUESTIONNAIRES 220
Page 241 and 242:
SECTION A INSTRUCTIONS: For each of
Page 243 and 244:
B1 The balance sheet presents the c
Page 245 and 246:
C3 Current financial statements are
Page 247 and 248:
D2 The emphasis that is assigned to
Page 249 and 250:
QUESTIONNAIRE (B) (CPA Category) GE
Page 251 and 252:
A8 Some education and/or training i
Page 253 and 254:
B3 Cash flow per share is a better
Page 255 and 256:
236 question as you believe a profe
Page 257 and 258:
C6 Of the total information used by
Page 259 and 260:
240 PROFES SIONAL INFORMED CPA US
Page 261 and 262:
THANK YOU VERY MUCH FOR GIVING YOUR
Page 263 and 264:
Model Components: 1. Events. 2. Obs
Page 265 and 266:
Bedford and Baladouni's Model AS TH
Page 267 and 268:
SELECTED BIBLIOGRAPHY Accounting Pr
Page 269 and 270:
Beaver, William H. "Financial Ratio
Page 271 and 272:
Carey, John L. "The Origins of Mode
Page 273 and 274:
Editorial. "Lawyer-CPA Cooperation,
Page 275 and 276:
Hovland, Carl I. (ed.). The Order o
Page 277 and 278:
Miller, Herbert E. "Audited Stateme
Page 279 and 280:
Powell, Weldon. "The Challenge to R
Page 281 and 282:
Special Studies. "Annual Reports—
Page 283:
Wyatt, Arthur R. Accounting Researc
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