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

• Hoseoup Lee ^[1] ; Patrick Wing Yin Leung ^[2] ; Gim S. Seow ^[4] ; Kinsun Tam ^[3]
  1. [1] SUNY Polytechnic Institute

     SUNY Polytechnic Institute

     City of Utica, Estados Unidos

     
  2. [2] Institute for Higher Education Policy

     Institute for Higher Education Policy

     Estados Unidos

     
  3. [3] University at Albany, State University of New York

     University at Albany, State University of New York

     City of Albany, Estados Unidos

     
  4. [4] Milgard School of Business, University of Washington at Tacoma, USA

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• Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 20, Nº. 26, 2020, págs. 103-134
• Idioma: inglés
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  • 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 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.