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The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas

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  • Doupnik, Timothy S.
  • Riccio, Edson Luiz

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  • Doupnik, Timothy S. & Riccio, Edson Luiz, 2006. "The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas," The International Journal of Accounting, Elsevier, vol. 41(3), pages 237-261.
    • Handle: RePEc:eee:accoun:v:41:y:2006:i:3:p:237-261
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    1. Schultz, Joseph Jr. & Lopez, Thomas J., 2001. "The impact of national influence on accounting estimates: Implications for international accounting standard-setters," The International Journal of Accounting, Elsevier, vol. 36(3), pages 271-290, September.
    2. Jaggi, Bikki & Low, Pek Yee, 2000. "Impact of Culture, Market Forces, and Legal System on Financial Disclosures," The International Journal of Accounting, Elsevier, vol. 35(4), pages 495-519, 010.
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    4. Soeters, Joseph & Schreuder, Hein, 1988. "The interaction between national and organizational cultures in accounting firms," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 75-85, January.
    5. Stephen B Salter & Frederick Niswander, 1995. "Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(2), pages 379-397, June.
    6. Doupnik, Timothy S. & Richter, Martin, 2003. "Interpretation of uncertainty expressions: a cross-national study," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 15-35, January.
    7. Sudarwan, M. & Fogarty, Timothy J., 1996. "Culture and accounting in Indonesia: An empirical examination," The International Journal of Accounting, Elsevier, vol. 31(4), pages 463-481.
    8. MacArthur, John B., 1996. "An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements," The International Journal of Accounting, Elsevier, vol. 31(2), pages 213-237.
    9. Arnold, Donald Sr. & Bernardi, Richard A. & Neidermeyer, Presha E., 2001. "The association between European materiality estimates and client integrity, national culture, and litigation," The International Journal of Accounting, Elsevier, vol. 36(4), pages 459-483, 012.
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