This study examines the differences in the interpretation of ten “in context” verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom... more
This study examines the differences in the interpretation of ten “in context” verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom universities. The study assesses the degree of grouping factors consensus on the numerical interpretation of the probability expressions. Unlike previous studies, this study uses subjects who share a common language (English), respond to a survey written in the common language, and are being educated in that common language. The results show that native culture and language are not significant factors in explaining differences between accounting students in their interpretation of “in context” verbal probability expressions. Future research comparing Chinese students in China with Chinese students at English speaking universities would be useful in evaluating the extent that common language and cultural differences has on the results.
This study examines the differences in the interpretation of ten in context verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom... more
This study examines the differences in the interpretation of ten in context verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom universities. The study assesses the ...