Wertberichtigungen
(2003)
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.
Accrual Prinzip
(2003)
Außenprüfung
(2003)
Bestandsrechnung
(2003)
Betätigungsprüfung
(2003)
Festwert
(2003)
Gemeiner Wert
(2003)
