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The Effect of CEO Facial Portraits in Financial Reporting: A Study of Performance Judgments Using the Annual Report
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
(English)Manuscript (preprint) (Other academic)
National Category
Social Sciences Social Sciences
Identifiers
URN: urn:nbn:se:uu:diva-406028OAI: oai:DiVA.org:uu-406028DiVA, id: diva2:1411529
Available from: 2020-03-03 Created: 2020-03-03 Last updated: 2020-03-03
In thesis
1. An Eye for Accounting: Studies investigating judgmental effects of visual cues in accounting communication
Open this publication in new window or tab >>An Eye for Accounting: Studies investigating judgmental effects of visual cues in accounting communication
2020 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

This dissertation investigates judgmental effects of visual cues in accounting communication. The dissertation comprises a comprehensive summary and four empirical studies. My overall objective is to highlight the relevance of the visual to both accounting theory and practice by empirically demonstrating that, in corporate reports, visual elements juxtaposed with accounting information can significantly influence report readers’ evaluative judgments regarding corporate performance. My research aims to bring theoretical work on framing and the power of the visual into the accounting domain, focusing predominantly on the emotive power of visual imagery and color. Using experiments and complementary methods such as interviews and eye-tracking, the empirical studies demonstrate that these supplementary visual elements, despite not conveying any additional facts, can indeed influence report readers’ evaluative judgments regarding various aspects of communicated corporate performance. In line with psychology-based theoretical propositions that frames can promote different interpretations, the combined results suggest that the presentation format of accounting information does matter for evaluative judgments of corporate performance, and that information-redundant but affect-laden visual cues in accounting discourse can systematically affect stakeholder understanding. A central line of argument in this dissertation is that in an increasingly visual society, it is essential to gain a more nuanced understanding of the psychological effects of visual graphics in accounting discourse if we are to advance our understanding of accounting-related judgment and decision making. The potential judgmental effects of visuals in accounting communication has so far received little attention in accounting research or from regulators, and the display of visuals is currently not considered by general guidelines regarding corporate reporting. My overall motivation for this research is to address this incompleteness in extant accounting research and practice.

Place, publisher, year, edition, pages
Uppsala: Department of Business Studies, 2020. p. 67
Series
Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet, ISSN 1103-8454 ; 202
Keywords
Behavioral accounting research, Visuals, Framing, Accounting communication, Judgment and decision-making
National Category
Social Sciences Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-406031 (URN)978-91-506-2813-5 (ISBN)
Public defence
2020-04-24, Hörsal 2, Ekonomikum, Kyrkogårdsgatan 10, Uppsala, 13:15 (English)
Opponent
Supervisors
Available from: 2020-04-01 Created: 2020-03-03 Last updated: 2020-04-01

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  • apa
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