Druckschrift 
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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Doupnik, Timothy S. and Stephen B. Salter. 1995. External Environment, Culture, and Accounting Practice: Preliminary Test of a General Model of International Accounting Development. The International Journal of Accounting 30(3): 189-207.

Financial Accounting Standards Board. 1985. Statement of Financial Accounting Concepts No. 6, Elements of Financial Statements. m

Frank, Werner G. 1979. An Empirical Analysis of International Accounting Principles. Journal of Accounting Research 17(2 Autumn):593-605.

Gray, S. J. 1988. Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally. Abacus 24(1): 1- 15.

Harrison, Graeme L. 1993. Reliance on Accounting Performance Measures in Superior Evaluative StyleThe Influence of National Culture and Personality. Accounting, Organisations and Society 18(1993): 319-339.

and Jill L. McKinnon. 1986. Cultural and Accounting Change: A New Perspective on Corporate Reporting Regulation and Accounting Policy Formulation. Accounting, Organizations

and Society 11(3): 233-252.

and. 1999. Cross-cultural Research in Management Control Systems Design: A Review of the Current State. Accounting, Organizations and Society 24(1999): 483-506.

Harrison, Kenneth E. and Lawrence A. Tomassini. 1989. Judging the Probability of a Contingent Loss: An Empirical Study. Contemporary Accounting Research 5(2): 642-648.

Hofstede, G. 1980. Culture's Consequences: International Differences in Work-Related Values. Beverly Hills: Sage Publications.

Jiambalvo, James and Neil Wilner. 1985. Auditor Evaluation of Contingent Claims. Auditing: A Journal of Practice& Theory 5(1 Fall): 1-11.

Laswad, Fawziı and Y.T. Mak. 1994. An International Comparison of Uncertainty Expressions ın Accounting Standards. The International Journal of Accounting 29(1): 1-19.

Lichtenstein, Sarah and J. Robert Newman. 1967. Empirical Scaling of Common Verbal Phrases Associated with Numerical Probabilities. Psychonomic Science 9(10): 563-564.

Monti-Belkaoui, Janice and Ahmed Belkaoui. 1983. Bilingualism and the Perception of Professional Concepts. Journal of Psycholinguistic Research 12(no. 2): 111-127.

Mueller, Gerhard G. 1967. International Accounting. New York: Macmillan.