1TASKUMIS G T. The Influence of Culture on Accountants' Application of Financial Reporting Rules[J].Abacus, 2007(43):27-48.
2DOUPNIK T S. and RICHTER M.The Impact of Culture on the Interpretation of "in Context" Verbal Probability Expressions. Journal of International Accounting Research[J].2004(3): 1-20.
3GRAY S J.Towards a Theory of cultural Influence on the Development of Accounting systems Internationally[J]. Abacus.1988(24):1-15.
