Accounting Ethics and the Quality of Financial Report of Quoted Firms in the Nigerian Exchange Group (a Case Study of Dangote Cement)

Financial reporting reliability remains a major concern in Nigeria’s capital market, affecting investor confidence and economic development. Despite existing regulatory frameworks, unethical accounting practices persist, undermining the quality of financial reports. This study investigated the influence of accounting ethics on the reliability of financial reports in quoted firms, using Dangote Cement Plc as a case study. Specifically, it examined the relationships between integrity, objectivity, confidentiality, and financial reporting reliability. A descriptive survey research design was adopted, with data collected from 205 accounting professionals and financial officers out of a population of 420 employees, selected using the Yamane formula and stratified random sampling. Structured questionnaires yielded a 92.2% response rate. Data analysis was conducted using multiple linear regression. The findings showed that accounting ethics significantly affect financial reporting reliability at Dangote Cement. Integrity (β=0.385, p=0.000), objectivity (β=0.298, p=0.000), and confidentiality (β=0.265, p=0.001) were all positively associated with reliable financial reporting. These results underscore the critical role of strong ethical values in improving the quality of financial disclosures. The study concluded that ethical practices are essential for ensuring the reliability of financial reports in quoted Nigerian firms. It recommended that organizations should enhance integrity through ethics training and whistleblowing systems, promote objectivity via robust independence policies, and strengthen confidentiality using comprehensive data protection measures to meet stakeholder expectations and support sustainable financial practices.