Business Ethics and Financial Reporting Quality
Student: Odion lsimhemhen (Project, 2025)
Department of Accountancy
Auchi Polytechnic, Auchi, Edo State
Abstract
This study examines business ethics and financial reporting quality in Nigeria. Primary data was used in the study. The data was sourced through questionnaire administered to respondents. The research design adopted for the study is the survey research design. The population consists of three hundred (300) accounting practitioners and non-practitioners in Nigeria. The sample was restricted to two hundred and eighteen (218) accounting practitioners and non-practicing accountants of selected accounting firms in Edo state. The data generated were analyzed using the ordered logistic regression test of the maximum likelihood estimation (MLE) procedure aided by STATA 14. The findings revealed that implicit business ethics has a significant effect on financial reporting quality; explicit business ethics had a negative effect on financial reporting quality. It recommended that the company should ensure that implicit business ethics is applied continuously so as to improve financial reporting quality.
Keywords
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Institutions
- Landmark University, Omu-Aran, Kwara State 1
- Lead City University, Ibadan, Oyo State 1
- Lens Polytechnic, offa, Kwara State. 226
- Madonna University, Elele, Rivers State 22
- Madonna University, Okija, Anambra State 2
- Mcpherson University, Seriki Sotayo, Ogun State 1
- Michael and Cecilia Ibru University, Owhrode, Delta State 1
- Michael Okpara University of Agriculture, Umudike 43
- Michael Otedola Col of Primary Educ. Epe, Lagos (affl To University of Ibadan) 8
- Modibbo Adama University, Yola, Adamawa State 16