The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas
The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas
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DOI：
10.1016/j.intacc.2006.07.005
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发表时间：
2006-01-01
影响因子：
2
通讯作者：
Riccio, Edson Luiz
中科院分区：
文献类型：
--
作者：
Doupnik, Timothy S.;Riccio, Edson Luiz
我们使用格雷的 [Gray, S.J. （1988）。走向文化对国际会计体系发展影响的理论。 Abacus, 24 (1), 1-15.] 文化对会计影响的理论，以提出有关保守主义和保密会计价值观相互作用的假设，以及会计准则中使用概率表达式的背景对会计师对这些表达式的解释的影响。具体来说，我们期望高保守主义国家的会计师为口头概率表达式分配更高（更低）的数值概率，这些概率表达式确定了比低保守主义国家的会计师识别增加（减少）收入的项目的阈值。我们期望高保密国家的会计师比低保密国家的会计师为建立信息披露概率阈值的口头概率表达式分配更高的数值概率。我们对巴西（较高保守性和较高保密性）和美国（较低保守性和较低保密性）的专业会计师进行了调查，以检验我们的假设。我们对与收入增加项目的确认相关的第一个保守主义假设获得了一些支持，但对与收入减少项目相关的第二个保守主义假设没有得到支持。我们获得了更有力的结果来支持我们与保密和披露相关的假设。这项研究通过调查文化对拉丁文化地区言语概率表达解释的影响，并在个体会计师层面检验格雷的理论，特别是保密假设，为文献做出了贡献。 (C) 2006 年伊利诺伊大学。版权所有。
We use Gray's [Gray, S.J. (1988). Towards a theory of cultural influence on the development of accounting systems internationally. Abacus, 24 (1), 1-15.] theory of the influence of culture on accounting to develop hypotheses about the effect the interaction of the accounting values of conservatism and secrecy and the context in which probability expressions are used in accounting standards will have on accountants' interpretations of those expressions. Specifically, we expect accountants in a high conservatism country to assign a higher (lower) numerical probability to verbal probability expressions that determine the threshold for the recognition of items that increase (decrease) income than accountants in a low conservatism country. We expect accountants in a high secrecy country to assign higher numerical probabilities to verbal probability expressions that establish the probability threshold for the disclosure of information than accountants in a low secrecy country. We survey professional accountants in Brazil (higher conservatism and higher secrecy) and in the United States (lower conservatism and lower secrecy) to test our hypotheses. We obtain some support for the first conservatism hypothesis related to the recognition of income-increasing items, but no support for the second conservatism hypothesis related to income-decreasing items. We obtain stronger results in support of our hypothesis related to secrecy and disclosure. This study contributes to the literature by investigating the impact of culture on interpretation of verbal probability expressions in the Latin cultural area and by testing Gray's theory, especially the secrecy hypothesis, at the individual-accountant level. (C) 2006 University of Illinois. All rights reserved.