- 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 and 10: TABLE OF CONTENTS—Continued vi Pa
- Page 11: TABLE OF CONTENTS—-Continued viii
- 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
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Chase perceived the modification in
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The model component not appearing i
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of experience, the probability of c
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destination. Utility: The message r
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Summary Communication is requisite
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CHAPTER IV AN ANALYSIS OF THE SPHER
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Information In everyday usage, info
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H = amount of information or entrop
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4 H = E p(i) log p(i) i=l H = 1.780
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Suppose that C is the capacity of t
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I source with an awareness of wheth
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possess an intrinsic meaning has re
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the word to be the thing. "The most
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Another major contributor in the se
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proper meaning assignment are to fi
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could be forthcoming without one or
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eactions of individuals to specific
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destination response if a stimulus
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"People will therefore attend to th
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'endowed' with more validity . . ,"
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the identity of the destination, bu
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CHAPTER V LITERATURE SURVEY: ACCOUN
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where the emphasis must be placed.T
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preference for the former based upo
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Association's Committee to Prepare
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The American Accounting Association
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analyzed, but in a reverse order; t
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led to confusion in applying commun
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Summary Communication is a function
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102 and the .05 level of significan
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Of particular interest is the lack
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Table V. Desired Identity of Inform
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a set of messages rather than a sin
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The professional user category rank
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egarding the value of the financial
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The order of emphasis is in accorda
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Table IX. Emphasis That Should be A
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Semantic Transmitter Identity. In f
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Table XI. Priority for Eliminating
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to apply the procedure in financial
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124 more competent. A significant d
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is within the field of experience o
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footnotes in meaning assignment app
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130 period to which the financial s
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interviewees stated a satisfactory
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effectiveness of the receiver, but
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semantic noise. Identifying the sou
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Table XVII. To Whom Should Financia
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Table XIX. Users' Awareness of Natu
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arises in saying the informed user
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meanings to messages from different
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two user categories view the destin
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Table XXIII. Selection of Primary F
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100 per cent of the CPA category an
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Table XXIV. Influence of Characteri
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Influential Communication While inf
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aware of how a destination will res
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COMMUNICATION RECOMMENDATION NUMBER
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CHAPTER VII COMMUNICATION BETWEEN T
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4 and purposes of our professional
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12 Relations with Bankers was reest
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Executives Institute, Investment Ba
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the change and the willingness to m
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Each CPA respondent was instructed
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Another factor tending to de-emphas
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desired set is achieved. Since comm
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the informed user in agreement. Thu
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Table XXIX. CPA's Unawareness of Pr
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Table XXXI. Professional User's Una
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182 each of the areas. Since the pr
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deficiencies. Knowledge of the latt
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successful than meaning transferenc
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if the selected destination will be
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7 and not per se for the purpose of
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footnotes. These footnotes are an i
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matter, would provide additional in
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Table XXXIV.—Continued Occidental
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198 formulas results in the assignm
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Table XXXVIII, only 19.3 per cent o
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A reason that both readability form
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statement messages are not understa
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financial statements are understand
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208 statement and the balance sheet
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attainable. Instead, standard metho
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users over the current identity of
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experience in accounting and/or fin
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ecommendations should increase the
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more easily assign the intended mea
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APPENDIX A QUESTIONNAIRES 220
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SECTION A INSTRUCTIONS: For each of
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B1 The balance sheet presents the c
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C3 Current financial statements are
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D2 The emphasis that is assigned to
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QUESTIONNAIRE (B) (CPA Category) GE
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A8 Some education and/or training i
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B3 Cash flow per share is a better
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236 question as you believe a profe
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C6 Of the total information used by
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240 PROFES SIONAL INFORMED CPA US
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THANK YOU VERY MUCH FOR GIVING YOUR
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Model Components: 1. Events. 2. Obs
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Bedford and Baladouni's Model AS TH
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SELECTED BIBLIOGRAPHY Accounting Pr
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Beaver, William H. "Financial Ratio
- Page 271 and 272:
Carey, John L. "The Origins of Mode
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Editorial. "Lawyer-CPA Cooperation,
- Page 275 and 276:
Hovland, Carl I. (ed.). The Order o
- Page 277 and 278:
Miller, Herbert E. "Audited Stateme
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Powell, Weldon. "The Challenge to R
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Special Studies. "Annual Reports—
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Wyatt, Arthur R. Accounting Researc