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AN EMPIRICAL EVALUATION OF THE COMMUNICATION OF AUTHORITATIVE PRONOUNCEMENTS IN ACCOUNTING
Author(s) -
Adelberg Arthur Harris
Publication year - 1982
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1982.tb00037.x
Subject(s) - accounting , certification , sample (material) , empirical evidence , psychology , business , political science , law , philosophy , chemistry , epistemology , chromatography
The cloze procedure, a psycholinguistic technique, was used to empirically evaluate the communication of authoritative pronouncements in accounting. Three of the most recent pronouncements of five different authoritative bodies were tested via a random sample of 750 certified public accountants, 750 academic accountants, and 600 private accountants. Using the cloze procedure's 57% criterion level, evidence was found (contrary to expectations) that communication problems do not exist with either authoritative bodies or classes of accountants. However, evidence was found (as expected) that communication problems do exist with two of the fifteen authoritative pronouncements tested. I want to express my sincerest appreciation to the City University of New York PSC‐BHE Research Award Program for the grant that made this project possible.