caa a22 4500 606229183 CHVBK 20210128101207.0 cr unu---uuuuu 210128e20151001xx s 000 0 eng 10.1007/s10796-014-9486-5 doi (NATIONALLICENCE)springer-10.1007/s10796-014-9486-5 Measurements of mislead threshold of company graph distortion [Elektronische Daten] [Shaio Huang, Tung-Hsien Wu, An-An Chiu, David Yen] Graphical information has been widely used in businesses and organizations to display, report and analyze financial information. If the graphical information is inadequately manipulated and employed like the distorted graphs, it may well mislead peoples' judgment and hence lead their company/organization into a disaster. The study of Mather et al. (Accounting and Business Research 35(2), 147-159, 2005) shows that the graphical distortion of bar chart can be measured by using the relative graph discrepancy index (RGD). The purpose of this research is to find out what level of measurement distortion will mislead users by conducting an experimental study. Research results show that financial graphs tend to mislead users when they are distorted by over ±5% of the RGD. This threshold should be employed as a means for auditing the related graph distortions. Springer Science+Business Media New York, 2014 Graph distortion nationallicence Information disclosure nationallicence Audit standard nationallicence Measurement nationallicence Website financial information nationallicence Huang Shaio Department of Accounting and Information Technology, National Chung Cheng University, 168 University Road, Minhsiung Township, 62102, Chiayi County, Taiwan, Republic of China aut Wu Tung-Hsien Department of Accounting, Feng Chia University, No.100, Wenhwa Road, Seatwen, 40724, Taichung, Taiwan, Republic of China aut Chiu An-An Department of Accounting and Information Technology, National Chung Cheng University, 168 University Road, Minhsiung Township, 62102, Chiayi County, Taiwan, Republic of China aut Yen David School of Economics and Business, SUNY College at Oneonta, 226 Netzer Administration Bldg., 13820, Oneonta, NY, USA aut Information Systems Frontiers Springer US; http://www.springer-ny.com 17/5(2015-10-01), 1111-1132 1387-3326 17:5<1111 2015 17 10796 https://doi.org/10.1007/s10796-014-9486-5 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10796-014-9486-5 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Huang Shaio Department of Accounting and Information Technology, National Chung Cheng University, 168 University Road, Minhsiung Township, 62102, Chiayi County, Taiwan, Republic of China aut NATIONALLICENCE 700 1- Wu Tung-Hsien Department of Accounting, Feng Chia University, No.100, Wenhwa Road, Seatwen, 40724, Taichung, Taiwan, Republic of China aut NATIONALLICENCE 700 1- Chiu An-An Department of Accounting and Information Technology, National Chung Cheng University, 168 University Road, Minhsiung Township, 62102, Chiayi County, Taiwan, Republic of China aut NATIONALLICENCE 700 1- Yen David School of Economics and Business, SUNY College at Oneonta, 226 Netzer Administration Bldg., 13820, Oneonta, NY, USA aut NATIONALLICENCE 773 0- Information Systems Frontiers Springer US; http://www.springer-ny.com 17/5(2015-10-01), 1111-1132 1387-3326 17:5<1111 2015 17 10796