The U.S. versus international ethics codes for accountants: A computerized content analysis

Hoseoup Lee, College of Business Management, SUNY Polytechnic Institute, USA, Patrick Wing Yin Leung, Gim Seow, Kinsun Tam, Caritas Institute of Higher Education, HONG KONG, Milgard School of Business, University of Washington at Tacoma, USA, University at Albany, SUNY, USA
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
more » ... U.S. ethics code emphasizes independence and responsibilities. There are more similarities within the U.S. ethics code and within the international ethics code than between these ethics codes.
doi:10.4192/1577-8517-v20_5 fatcat:s27mca3kwfafdngkkdbspgddd4