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Interpretation of uncertainty expressions : a cross-national study / Timothy S. Doupnik and Martin Richter. [Universität Potsdam, Lehrstuhl für Rechnungswesen und Wirtschaftsprüfung]
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[Insert Table 4 here]

Comparing the culture and translation effects with the overall effect results in Table 3, it appears that the culture and translation effects cancel out for two expression pairs. CPAs assign a mean value of 91.75% tovirtually certain, whereas WPs assign a significantly lower value of only 86.24% to that expression(evidence of a culture effect). Although WPs assign a mean value of 86.24% tovirtually certain, they assıgn a significantly higher value of 91.87% to its translationso gut wie sicher(translation effect). The direction and magnitudes of the two effects offset such that there is no difference between the CPAs assessment ofvirtually certain (91.75%) and the WPs assessment ofso gut wie sicher(91.87%). A similar phenomenon

arıses for the expression pairremote/Wahrscheinlichkeit ausserst gering.

To summarize, of the eight significant differences between CPA and WP/German responses(Table 3, Column 7), six are the result of a culture effect alone, but these six differences relate to only three different expressions(expected,not probable, andno longer probable). One difference is the result of a translation effect alone(seriously in question/sehr zweifelhaft), and one is the result of both culture and translation effects

(assurance/Gewissheit).

As noted earlier, several English expressions(expected,probable,likely, andno longer probable) were translated into German in two or three different ways. The comparison ofthe CPA and WP/German responses indicated no significant difference for either of the two dıfferent translations forprobable andlikely or for one of three translations ofno longer

probable. On the other hand, the interpretation of two translations ofno longer probable