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Article
Does graph design matter to CPAs and financial statement readers.
Faculty Publications
  • Deanna O. Burgess
  • William N. Dilla
  • Paul J. Steinbart
  • Todd M. Shank
SelectedWorks Author Profiles:

Todd M. Shank

Document Type
Article
Publication Date
2008
Date Issued
January 2008
Date Available
February 2012
Disciplines
Abstract

We asked CPAs and financial statement readers if they believe distorted graphs influence judgments and if they think there is a need for standards governing their presentation and attestation in annual reports. We consider these important questions because decades of studies document that distorted graphs commonly appear in annual reports even though there is considerable evidence that such graphs influence readers’ judgments. Our results show that professionals are aware of the potential influence of graphical distortion, believe that standards are needed to assist in preparing graphs of financial information to be included in annual reports, and agree that auditors should be required to provide assurance about the accuracy of such graphs.

Comments
Full-text article is also available at the Journal of Business & Economics Research, (2008) 6(5), 111-124. Members of the USF System may access the full-text of the article through the authenticated link provided.
Language
en_US
Publisher
Western Academic Press
Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Burgess, D.O., Dilla, W.N., Steinbart, P.J. & Shank, T.M. (2008). Does graph design matter to CPAs and financial statement readers. Journal of Business & Economics Research, 6(5), 111-124.