Emerging sensitivity of accountants to the role of communicationand perception engineeringCommunication is an important component of how accountants spend theirtime. In addition to the involvement of accountants with traditional accounting,they also spend considerable time in meetings with...

This prescriptive paper examines four suggestions for improving the financial reporting package, especially within annual reports: the use of single summary statistics to report corporate risk and the quality of management, the use of a search strategy to guide users through annual report detail...

The paper extends the Jobber-Saunders (1993) model of predicting mail survey response rates from commercial populations to accounting studies. From 110 accounting-based studies which employed the mail questionnaire methodology in the last decade, a multiple regression model consisting of nine...

The purpose of the paper is to investigate the presence and extent of information redundancy in annual reports. Redundancy was operationalised as the repetition of an item of voluntary information. A disclosure checklist of 91 items, modified for Hong Kong reporting conditions, was applied to...