| The 99 respondents in this study rated 55 restatements according to six different criteria. One of those criteria concerned general complexity. Respondents rated the restatements in terms of a 5-point scale in which "5" denoted very complex and "1" very simple. Respondents had the option of not rating items they felt uncertain of. Moreover, if a respondent wasn't present for this phase of the study, a "no response" rating was recorded. |
| Restatement No. |
Respondent Ratings | |||||
| 5 | 4 | 3 | 2 | 1 | 0 (no response) |
|
| 1 | 9 | 17 | 26 | 29 | 10 | 8 |
| 2 | 6 | 11 | 19 | 38 | 17 | 8 |
| 3 | 0 | 0 | 0 | 35 | 56 | 10 |
| 4 | 0 | 3 | 16 | 27 | 45 | 10 |
| 5 | 7 | 16 | 38 | 23 | 7 | 8 |
| 6 | 4 | 0 | 12 | 48 | 27 | 8 |
| 7 | 0 | 2 | 11 | 18 | 60 | 8 |
| 8 | 0 | 8 | 12 | 35 | 36 | 8 |
| 9 | 1 | 5 | 26 | 19 | 40 | 8 |
| 10 | 2 | 9 | 7 | 36 | 37 | 8 |
| 11 | 2 | 3 | 11 | 34 | 41 | 10 |
| 12 | 8 | 17 | 30 | 23 | 13 | 8 |
| 13 | 6 | 7 | 26 | 31 | 21 | 8 |
| 14 | 0 | 8 | 4 | 22 | 57 | 9 |
| 15 | 5 | 6 | 25 | 28 | 27 | 8 |
| 16 | 2 | 26 | 13 | 27 | 23 | 8 |
| 17 | 32 | 11 | 20 | 21 | 4 | 11 |
| 18 | 12 | 23 | 25 | 20 | 11 | 10 |
| 19 | 4 | 20 | 23 | 33 | 10 | 9 |
| 20 | 0 | 0 | 5 | 10 | 76 | 8 |
| 21 | 0 | 8 | 0 | 33 | 50 | 8 |
| 22 | 12 | 22 | 24 | 19 | 14 | 8 |
| 23 | 6 | 4 | 10 | 36 | 35 | 8 |
| 24 | 0 | 2 | 10 | 21 | 58 | 8 |
| 25 | 0 | 2 | 17 | 28 | 44 | 8 |
| 26 | 7 | 15 | 17 | 28 | 22 | 10 |
| 27 | 6 | 25 | 26 | 24 | 8 | 10 |
| 28 | 4 | 14 | 22 | 25 | 24 | 10 |
| 29 | 2 | 13 | 24 | 26 | 24 | 10 |
| 30 | 0 | 8 | 22 | 27 | 32 | 10 |
| 31 | 9 | 20 | 29 | 29 | 2 | 10 |
| 32 | 20 | 20 | 16 | 25 | 8 | 10 |
| 33 | 0 | 2 | 17 | 25 | 45 | 10 |
| 34 | 2 | 12 | 23 | 25 | 25 | 10 |
| 35 | 10 | 20 | 19 | 20 | 18 | 12 |
| 36 | 6 | 22 | 24 | 16 | 21 | 10 |
| 37 | 4 | 11 | 25 | 20 | 29 | 10 |
| 38 | 10 | 22 | 32 | 19 | 6 | 10 |
| 39 | 3 | 14 | 19 | 28 | 25 | 10 |
| 40 | 2 | 14 | 24 | 27 | 22 | 10 |
| 41 | 3 | 13 | 30 | 21 | 20 | 10 |
| 42 | 6 | 8 | 25 | 25 | 25 | 10 |
| 43 | 0 | 1 | 13 | 33 | 29 | 23 |
| 44 | 11 | 23 | 32 | 16 | 7 | 10 |
| 45 | 2 | 22 | 14 | 21 | 17 | 23 |
| 46 | 4 | 9 | 18 | 28 | 30 | 10 |
| 47 | 0 | 6 | 30 | 21 | 32 | 10 |
| 48 | 9 | 13 | 22 | 27 | 16 | 12 |
| 49 | 3 | 2 | 17 | 37 | 30 | 10 |
| 50 | 8 | 25 | 26 | 17 | 13 | 10 |
| 51 | 3 | 4 | 21 | 28 | 33 | 10 |
| 52 | 8 | 7 | 32 | 15 | 25 | 12 |
| 53 | 13 | 17 | 16 | 23 | 20 | 10 |
| 54 | 0 | 0 | 4 | 27 | 58 | 10 |
| 55 | 3 | 5 | 18 | 30 | 30 | 13 |
| THIS ARTICLE Phase 1 General Complexity Ratings |
|||
| Abstract | Background | Method | Results |
| Conclusion | References | Appendix 1 | Appendix 2 |