Document Type

Article

Language

eng

Publication Date

7-2010

Publisher

The Clute Institute

Source Publication

Journal of Business & Economics Research

Source ISSN

2157-8893

Abstract

The purpose of this study was to obtain the opinions of future users of the financial statements: current undergraduate and graduate students in accounting and academia. We found that the students show greater agreement with the proposed model than do the CPA’s. In addition, we found that academia, as represented by the Financial Accounting Standards Committee of the American Accounting Association has a number of concerns regarding timing, user learning issues and impediments to learning, objectives and terminology and categorizing activities and assets and liabilities.

Comments

Published version. Journal of Business & Economics Research, Vol. 8, No. 7 (July 2010): 59-74. DOI. © 2010 Clute Institute. Used with permission.

Creative Commons License

Creative Commons Attribution 3.0 License
This work is licensed under a Creative Commons Attribution 3.0 License.

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