The Routledge Companion to Accounting Communication by Unknown

Author:Unknown
Language: eng
Format: epub
ISBN: 9781135071561
Publisher: Taylor & Francis Ltd

Insights for preparers and users of corporate reports

This chapter has provided evidence that preparers use the flexibility inherent in corporate narrative reporting to mislead users. Organizations such as the Global Reporting Initiative advocate a balanced reporting framework which reflects firm economic, environmental and social impact – the so-called triple bottom line. If managers continue to adopt questionable reporting practices, they risk bringing upon themselves increasing regulation in this domain. Users of corporate reports need to be aware of these practices, as a means of detecting the potential underlying deception involved. Research in psychology finds the texts of individuals who engage in deception to show distinct linguistic characteristics. Merkl-Davies et al. (2011b) adapt a content analysis approach based on the linguistic style associated with self-presentational dissimulation developed by Newman et al. (2003).

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