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The U.S. versus international ethics codes for accountants: A computerized content analysis
2020
The International Journal of Digital Accounting Research
This study applies computerized content analysis techniques, including term frequency analysis, readability index, and cosine similarity, to compare the U.S. versus international ethics codes for professional accountants. It reveals and compares new characteristics of these ethics codes. The U.S. ethics code is found to be less readable but more reflective of moral values concerning social order. The international ethics code emphasizes the independence and confidentiality principles, while the
doi:10.4192/1577-8517-v20_5
fatcat:s27mca3kwfafdngkkdbspgddd4