Title

Effects of translation on probability judgments: Evidence from the IFRS in Taiwan

Document Type

Article

Publication Date

3-1-2019

Abstract

Following the trend toward a globalized accounting standard, many non-English-speaking countries have adopted the International Financial Reporting Standards (IFRS). Translation of the IFRS from English to other languages is inevitable thus, it is crucial to ensure that the original meanings of the standard requirements are not affected by translation. Using accounting students from a university in Taiwan as participants, we found that nearly half of probability expressions from the IFRS were differently interpreted before and after translation. And the effects of translation were moderated by the participants’ accounting knowledge and English proficiency. Our results show that improving participants’ accounting knowledge or English fluency would reduce variations in interpretations of probability expressions before and after the translation. Finally, we found that translation has more impact on participants’ interpretations of negative expressions than positive expressions.

DOI

10.2308/jiar-52289

Publication Title

Journal of International Accounting Research

Volume Number

18

Issue Number

1

First Page

127

Last Page

141

ISSN

15426297

This document is currently not available here.

Share

COinS