Redux in India: A Re-Examination of Doupnik and Richter (2004) in A BRIC Context

• In Event: U.S. Related Studies

Abstract

Using a sample of 91 U.S. and 169 Indian practicing accountants, this study becomes only the second national replication of the Doupnik and Richter (2004) study and the first in a BRIC country. It finds strong evidence that a conservative social culture leads to conservative numeric interpretation of “in context” verbal probability expressions (VPE). In addition to the value of replication, this study is the first to look at how Indians interpret these VPEs. India has the world’s second largest accounting profession. This is of particular importance, in that a number of accounting functions of U.S. firms have been outsourced in the past decade with Indian firms, and Indian nationals are interpreting data from U.S. sources through their own lenses.

Authors

• Stephen Brian Salter, The University of Texas at El Paso

• Gaurav Gupta, Pacific Lutheran University

• Philip A Lewis, Eastern Michigan University