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.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.