@book{DoupnikRichter2000,
  author    = {Doupnik, Timothy S. and Richter, Martin},
  title     = {Interpretation of uncertainty expressions : a cross-national study},
  series = {Studies in Auditing : Beitr{\"a}ge zur betriebswirtschaftlichen Pr{\"u}fungslehre},
  volume    = {2},
  journal   = {Studies in Auditing : Beitr{\"a}ge zur betriebswirtschaftlichen Pr{\"u}fungslehre},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {1433-9394},
  pages     = {37 S.},
  year      = {2000},
  language  = {en}
}
@article{RichterDoupnik2004,
  author    = {Richter, Martin and Doupnik, Timothy S.},
  title     = {The impact of culture on the interpretation of "in context" verbal probability expressions},
  issn      = {1542-6297},
  year      = {2004},
  abstract  = {We report in this paper, the results of an investigation of the effect of national culture on the interpretation of "in context" verbal probability expressions. We develop hypotheses with regard to the effect that the interaction of the accounting value of conservatism and the context in which probability expressions are used will have on accountants' interpretations of those expressions. We elicit information from U.S. and German professional accountants to test three hypotheses. We find significant differences between U.S. and German accountants in the interpretation of several verbal probability expressions. In most cases, the German accountants are more conservative; for ...},
  language  = {en}
}
@article{RichterDoupnik2003,
  author    = {Richter, Martin and Doupnik, Timothy S.},
  title     = {Interpretation of uncertainty expressions : a cross-national study},
  year      = {2003},
  abstract  = {This study investigates 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 Wirtschaftspr{\"u}fer (chartered or certified accountants) to test three hypotheses. One group of German speakers evaluated uncertainty terms expressed in German and another group in English. 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. These results raise the question of whether International Accounting Standards can be applied consistently across language- cultures.},
  language  = {en}
}