期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2020
卷号：20
语种：English
出版社：University of Huelva, Rutgers University
摘要：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.
