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- W4386502588 abstract "Abstract There is concern that accounting standards are difficult to understand by those who use them. We investigate factors that enhance and inhibit the ability of the standards' users to comprehend their meaning and requirements. Readability statistics reveal that Australian accounting standards are difficult or very difficult to read. Interviews with experienced financial statement preparers and auditors from the for‐profit, not‐for‐profit private, and public sectors reveal that ‘understandability’ is a function of many inter‐related factors, only some of which relate to how standards are written and presented. We offer recommendations to standards‐setters about how the understandability of standards could be improved." @default.
- W4386502588 created "2023-09-08" @default.
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- W4386502588 date "2023-09-07" @default.
- W4386502588 modified "2023-10-16" @default.
- W4386502588 title "Are accounting standards understandable?" @default.
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- W4386502588 doi "https://doi.org/10.1111/acfi.13173" @default.
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