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

Abstract

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.

Islamic work ethic in behavioral accounting

“…A comparison of the two codes of ethics needs to be carried out to discern similarities and differences. Lee et al (2020) carried out a content analysis online and discovered that the USA code of ethics was different from the international ethics for professional accountants. It reflected more on moral values related to social order.…”

“…A comparison of the two codes of ethics needs to be carried out to discern similarities and differences. Lee et al (2020) carried out a content…”