“…Reading comprehension is often evaluated using the Cloze procedure (Bormuth, 1968;Taylor, 1953Taylor, , 1956Taylor, , 1957 across a variety of texts, for example, accounting textbooks (Bargate, 2012;Cornachione, 2004;Raabe et al, 1984;, authoritative accounting pronouncements (Adelberg & Razek, 1984;Stevens et al, 1983) and a conceptual framework of accounting (Janse van Rensburg et al, 2014). The interaction between the language competence and prior knowledge of a reader and the authors' intended communication forms the foundation of the Cloze procedure (Bormuth, 1966).…”