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| Author: | Doupnik, T. S. Richter, M. |
| Title: | Interpretation of uncertainty expressions: a cross-national study |
| Journal: | Accounting, Organizations and Society
2003 : JAN, VOL. 28:1, p. 15-35 |
| Index terms: | Sociolinguistics Socio-economic accounting Organizational culture |
| Freeterms: | International accounting standards (IAS) |
| Language: | eng |
| Abstract: | The authors investigate the effect of language-culture and linguistic translation on the interpretation of verbal uncertainty expressions found in International Accounting Standards. Data are collected from US Certified Public Accountants and German-speaking Wirtschaftsprüfer. The results indicate significant differences in interpretation across the three groups. Some differences are attributed to a language-culture effect and others to a translation effect with the language-culture effect being more pervasive. |
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