A texture index for evaluating accounting narratives: an alternative to readability formulas

Article Abstract:

The texture index approach to evaluating accounting narratives has a strong theoretical basis in the linguistics literature. Its rules are objective and reliable enough to allow the technique to be employed by readability researchers in empirical work. The indexical approach gives unit by unit analysis of the narrative, permitting the researcher to identify variability in the narrative. Further research may investigate in more detail the link between textual difficulty, as assessed by readability formulas, and ratings of texture, as determined by the texture index.

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Rhetoric in standard setting: the case of the going-concern audit

Article Abstract:

The use of rhetorical methods by a standard setter to respond to the criticisms and comments encountered during the development of accounting standards is discussed.

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Controlling the standard-setting agenda: The role of FRS 3

Article Abstract:

The role of financial reporting standard three is examined in terms of the standard-setting agenda.

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