READABILITY AND UNDERSTANDABILITY OF FINANCIAL STATEMENTS IN KENYA

The Institute of Certified Public Accountants of Kenya(ICPAK) in partnership with Cooperative University of Kenya has commenced a study on Readability and Understandability of Financial Statements in Kenya. The study aims at establishing the level of understandability of financial statements among users, preparers, and regulators in Kenya. This will inform policy development in the preparation of financial statements for enhanced decision making by users, investors, policy makers and the public at large.

The Institute humbly invites you to participate in this important research by completing the attached questionnaire.

The information requested will not be discussed or accessed by any other person apart from the researcher and the people directly involved in the project. Your participation is voluntary and you can withdraw at any time without penalty. Your answers will be kept confidential. There is no financial compensation for participating in this study. The outcome of this research may be used for academic and general purposes such as research reports, conference papers, or books and policy briefs.

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* 1. Age Bracket

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* 2. Education level

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* 3. Gender

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* 4. Field of Education Level

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* 5. For how long have you been reading financial statements?

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* 6. In which category of business enterprise do the financial statements that you read fall in?

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* 7. a) Are you a person living with disability

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