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
For the full publication, please contact the author directly at: odion23a@gmail.com
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Institutions
- UMA UKPAI SCHOOL OF THEOLOGY, UYO, AKWA IBOM STATE (AFFL TO UNIVERSITY OF UYO) 1
- Umaru Ali Shinkafi Polytechnic, Sokoto, Sokoto State 24
- Umaru Musa Yaradua University, Katsina, Katsina State 28
- Umca, Ilorin (Affiliated To University of Ibadan), Kwara State 1
- University of Abuja, Abuja, Fct 117
- University of Africa, Toru-Orua, Bayelsa State 4
- University of Benin, Benin City, Edo State 362
- University of Calabar Teaching Hospital School of Health Information Mgt. 1
- University of Calabar, Calabar, Cross River State 240
- University of Ibadan, Ibadan, Oyo State 14