Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.
Liu, G. and Ren, H. (2011), "A Content Analysis on the Newly Revised Code of Ethics for Professional Accountants in China", Susela Devi, S. and Hooper, K. (Ed.) Accounting in Asia (Research in Accounting in Emerging Economies, Vol. 11), Emerald Group Publishing Limited, Bingley, pp. 35-60. https://doi.org/10.1108/S1479-3563(2011)0000011007Download as .RIS
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