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March 18, 2026The Accounting Review

A Study of the Consensus on Disclosure among Public Accountants and Security Analysts: An Alternative Interpretation.

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Authors

KCKung H. ChenUniversity of Nebraska–LincolnSLS. J. LambertUniversity of Nebraska–Lincoln

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Implication

Uncovers differences in views on financial report value in equity investing between accountants and analysts, suggesting nuanced perspectives.

Key Points

  • To explore whether accountants and security analysts agree on the importance of information in corporate financial reports for investment decisions.
  • Survey of 600 Certified Public Accountants from major firms and 400 Certified Financial Analysts.
  • Questionnaire designed to assess views on selected accounting information items.
  • Analysis of mean responses to identify potential disparities.
  • Accountants and analysts displayed differing views on the importance of specific accounting information.
  • Disparities revealed may not indicate a lack of consensus but rather differences in response styles.
  • Authors propose that interpretation of survey results should consider the group differences in questionnaire responses.

Cite This Study

Chen et al. (1977) studied this question.

synapsesocial.com/papers/69ba42ee4e9516ffd37a3a0fhttps://doi.org/10.2308/tar-4481751
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A Study of the Consensus on Disclosure among Public Accountants and Security Analysts: A Reply.1977
  2. 2A Study of the Consensus on Disclosure Among Public Accountants and Security Analysts.1974
  3. 3The Communicative Effectiveness of Consistency Exceptions.1972
  4. 4A Comparison of Analysts' Accounting Quality Judgments Among CPA Firms' clients.1988
  5. 5Compatibility between the Auditor and the Institutional Investor and its Impact in Evaluating Requirements with International Accounting Disclosure Standards2024