Accounting, Auditing & Accountability Journal: Volume 15 Issue 4

Economic man and disciplinary boundaries: A case‐study in corporate annual reports

Robert White, Dallas Hanson

This paper is an empirical response to two of Quattrone’s claims: first, that research in accounting is fragmented; and then that this follows from the blocking of communication…

Corporate annual reports: research perspectives used

Patricia Stanton, John Stanton

Corporate annual reports are viewed through the lens of researchers of these documents. The aims are to obtain insight into how researchers view annual reports; to ascertain how…

The information gap in annual reports

Jill Hooks, David Coy, Howard Davey

Following radical restructuring of the electricity industry in New Zealand since 1987, the government adopted a “light‐handed” regulatory regime that used market‐based methods…

Developments in content analysis: a transitivity index and DICTION scores

Robin Sydserff, Pauline Weetman

This paper responds to a call in the literature for methodological and empirical studies to advance research into accounting narratives, in the light of acknowledged areas of…

Measurement distortion of graphs in corporate reports: an experimental study

Vivien Beattie, Michael John Jones

Graphs in corporate annual reports are a double‐edged sword. While they offer the potential for improved communication of accounting information to users, the preparers of the…

Colour graphics and task complexity in multivariate decision making

Stella So, Malcolm Smith

Advancements in information technology and graphics software mean that colour graphics are an increasingly important part of the communication of business operations and corporate…

Communication and antithesis in corporate annual reports: a research note

Jane Davison

The paper aims to identify one of the communication techniques which creative designers may use in the annual review/annual report and accounts, described by Hopwood in 1996 as a…

Signaling gender diversity through annual report pictures: A research note on image management

Richard A. Bernardi, David F. Bean, Kristen M. Weippert

This research examines the differences in presentation of boards of directors in annual reports. Our sample consists of 472 corporations from the Fortune 500; 130 (342) of these…