The Impact of Unethical Accounting Practices on the Quality of Financial Reporting in Ekiti State.

Student: Miracle Oluwabori Abodunrin (Project, 2025)
Department of Vocational and Technical Education
Ekiti State University, Ado-Ekiti, Ekiti State

Abstract

This study investigates the impact of unethical accounting practices on the quality of financial reporting in Ekiti State, Nigeria. Unethical practices in accounting have become a significant concern, undermining the integrity and reliability of financial reports. The study explores the extent to which these practices influence the transparency, accuracy, and trustworthiness of financial information. Through a comprehensive analysis of both qualitative and quantitative data collected from various stakeholders within the financial sector in Ekiti State, the research examines the causes and consequences of unethical behaviors among accountants and auditors. The findings reveal a strong correlation between unethical accounting practices and the deterioration of financial reporting quality, with significant implications for businesses, investors, and regulatory bodies. The study also discusses potential measures to mitigate these practices, emphasizing the role of ethical leadership, stringent regulatory frameworks, and effective enforcement mechanisms. By shedding light on the critical issue of unethical accounting, this research contributes to the ongoing discourse on improving financial reporting standards and ensuring the long-term stability and growth of the financial sector in Ekiti State.

Keywords
The impact of unethical accounting practices
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