TY  - BOOK
A1  - Richter, Martin
A1  - Peemöller, Volker H.
T1  - Entwicklungstendenzen in der Internen Revision : Chancen für die unternehmensinterne Überwachung
T3  - IIR-Forum
Y1  - 2000
SN  - 3-503-05822-2
VL  - 2
PB  - E. Schmidt
CY  - Berlin
ER  - 
TY  - JOUR
A1  - Richter, Martin
A1  - Doupnik, Timothy S.
T1  - The impact of culture on the interpretation of "in context" verbal probability expressions
N2  - 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 ...
Y1  - 2004
SN  - 1542-6297
ER  - 
TY  - JOUR
A1  - Richter, Martin
A1  - Doupnik, Timothy S.
T1  - Interpretation of uncertainty expressions : a cross-national study
N2  - 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 Wirtschaftsprüfer (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.
Y1  - 2003
ER  - 
TY  - JOUR
A1  - Richter, Martin
A1  - Donle, Michaela
T1  - Zusammenarbeit von Wissenschaft und Praxis in der Internen Revision
Y1  - 2003
SN  - 0044-3816
ER  - 
TY  - JOUR
A1  - Richter, Martin
A1  - Bahr, Andreas
T1  - Ist das Wirtschaftsprüfer-Examen noch zeitgemäß? : Alternativen und empirische Ergebnisse, Teil 1
Y1  - 2000
ER  - 
TY  - JOUR
A1  - Richter, Martin
T1  - Prüfungen als Vertrauensgüter
Y1  - 2004
SN  - 3-8006-3067-2
ER  - 
TY  - JOUR
A1  - Richter, Martin
T1  - Accrual Prinzip
Y1  - 2003
SN  - 3-7890-6319-3
ER  - 
TY  - JOUR
A1  - Richter, Martin
T1  - Außenprüfung
Y1  - 2003
SN  - 3-7890-6319-3
ER  - 
TY  - JOUR
A1  - Richter, Martin
T1  - Bestandsrechnung
Y1  - 2003
SN  - 3-7890-6319-3
ER  - 
TY  - JOUR
A1  - Richter, Martin
T1  - Betätigungsprüfung
Y1  - 2003
SN  - 3-7890-6319-3
ER  -