Title : An Analysis of international Accounting Codes of Conduct
Author : Curtis Clements, John D. Neill, and O. Scott Stovall
Journal : Journal of Business Ethics (2009) 87 : 173-183
1. Research Objectives
✓ This research is to examine the extent to which 158 national accounting organizations have adopted
the revised IFAC Code as their own.
2. Research Motivation
✓ This research motivation is to extent the prior research and to assess the extent to which various
national accounting organizations’ codes of conduct align with the recently revised IFAC Code and to
test whether national accounting organizations’ choice as to whether to adopt the IFAC Code is
influenced by socioeconomic factors.
3. Hypotheses and Theories
✓ This research theories, the mission of the International Federation of Accountants is ‘‘the worldwide
development and enhancement of an accountancy profession with harmonized standards, able to
provide services of consistently high quality in the public interest”. The hypotheses of this research is
