Content Analysis and Readability Formulas as Applied To the Accounting Principles Board "Opi Nions"

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Abstract
The Accounting Principles Board "Opinions" are a significant underpinning of the accounting profession. The profession has also recognized the need for clear, concise writing. This study analyzes the twenty-four APB Opin ions that contain an "Opinion" section. The Farr-Jenkins-Paterson New Reading Ease Index indicated that three opinions were "difficult"; nine teen, "very difficult"; and two could not be categorized. Cloze scores indicated that accounting majors fared no better than the general popula tion for all the opinions, which may reflect the lack of necessary context for understanding.

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