The use and representational faithfulness of graphs in annual reports: Australian evidence

Australian Accounting Review

Volumn 6, Issue 12, 1996, Pages 56-63

  Mather, Paul ^a   Ramsay, Alan ^a   Serry, Alan ^a  

^a MONASH UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0043146408     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.1996.tb00017.x     Document Type: Article

References (18)

1. Beattie, V., and M.J. Jones., 1992, “The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study”, Accounting and Business Research, 1, 22, No. 88, pp. 291-303.
2. Chernoff, H., 1973, “Using Faces to Represent Points in K-Dimensional Space Graphically”, Journal of the American Statistical Association, 68, pp. 361-68.
3. Cleveland, W.S., 1985, The Elements of Graphing Data, Wadsworth.
4. Holmes, G., 1984, “How to Present Your Message Graphically”, Accountancy, April, pp. 64-71.
5. Johnson, J.R., R.R. Rice., and R.A. Roemmich., 1980, “Pictures That Lie: The Abuse of Graphs in Annual Reports”, Management Accounting, October, pp. 50-6.
6. Kosslyn, S.M., 1985, “Graphics and Human Information Processing”, Journal of the American Statistical Association, 80, pp. 499-512.
7. Kosslyn, S.M., 1989, “Understanding Charts and Graphs”, Applied Cognitive Psychology, Vol. 3, pp. 195-226.
8. Leach, R., 1988, “Let the Message Dictate the Medium”, Accountancy, January, pp. 93-4.
9. Lewandowsky, S., and I. Spence., 1989, “The Perception of Statistical Graphs”, Sociological Methods and Research, Vol. 18 (2/3), pp. 200-42.
10. Moriarity, S., 1979, “Communicating Financial Information Through Multi-Dimensional Graphics”, Journal of Accounting Research, Spring 17, pp. 205-24.
11. Sias, C.P., 1970, “Financial Communication with Graphics”, Management Accountant, April.
12. Statement of Accounting Concepts SAC 2, 1990, Objective of General Purpose Financial Reporting.
13. Statement of Accounting Concepts SAC 3, 1990, Qualitative Characteristics of Financial Information.
14. Statement of Auditing Practice AUP 19, 1984, Other Information in Documents Containing Audited Financial Statements.
15. Steinbart, P.J., 1989, “The Auditor’s Responsibility for the Accuracy of Graphs in Annual Reports: Some Evidence of the Need for Additional Guidance”, Accounting Horizons, September, pp. 60-70.
16. Sugden, A., 1989, “Public Relations: The Conflict with True and Fair”, Accountancy, September, pp. 100-2.
17. Taylor, B.G., and L.K. Anderson., 1986, “Misleading Graphs: Guidelines for the Accountant”, Journal of Accountancy, October, pp. 126-35.
18. Tufte, E.R., 1983, The Visual Display of Quantitative Information, Graphic Press.