Degree Name

Doctor of Philosophy


This thesis explores the Foreign-Language Effect (FLE) within the context of accounting. The original FLE suggests that people will be less biased in making an uncertainty judgement if the information is presented in their non-native language. While this proposition has been critically examined in the field of psychology, a similar investigation has not yet been conducted in an accounting context. The presence of the FLE in accounting has substantial implications given the prevalence of uncertainty expressions in accounting regulations and reporting and also due to the increasing number of multilingual accounting professionals in Australia.

This research examines two aspects of the FLE: its impact on interpretations of uncertainty expressions, and its impact on judgements related to uncertainty expressions. To test the presence of the FLE, the research instrument was developed in Chinese and English and data was collected from two Chinese universities and one Australian university.



Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.