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
- University of Ilorin, Kwara State 402
- University of Jos, Jos, Plateau State 19
- University of Lagos 18
- University of Maiduguri ( - Elearning), Maiduguri, Borno State 3
- University of Maiduguri, Borno State 109
- University of Nigeria, Nsukka, Enugu State 270
- University of Port Harcourt Teaching Hospital, Port Harcourt , River State 6
- University of Port-Harcourt, Rivers State 175
- University of Uyo, Akwa Ibom State 207
- Usmanu Danfodio University, Sokoto, Sokoto State 245