The Impact of Culture on the Interpretation of “In Context” Verbal Probability Expressions

By T. Doupnik, M. Richter. 2004

165 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/e78ea0873129fee15ec1e68802599f71d76c253d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Edson Luiz Riccio
2. S. Zeff
3. T. Doupnik
4. Christopher Nobes

In Management Information Systems

1. Edson Luiz Riccio
2. S. Zeff
3. T. Doupnik

Citations in the corpus

• The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas (2006, methodology): “Doupnik and Richter (2004) successfully used requirements in IFRSs that rely on verbal probability expressions to represent accounting standards that require the application of judgment.”
• Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007, background): “ARTICLE IN PRESS 6For a study showing that German accountants seem to construe ‘probability’ more conservatively than US accountants, see Doupnik and Richter (2004).”