Effect of Accounting Ethics on the Quality of Financial Reporting of Banks in Nigeria

Student: Samuel Adedapo Adedoye (Project, 2025)
Department of Accountancy
Osun State Polytechnic, Iree, Osun State

Abstract

The purpose of this study was to investigate the effects of accounting ethics with regards to its financial reporting quality in Nigeria. Specifically, the study examined the influence of accountants' competence, accountants' independence, accountants' objectivity and accountants' integrity on quality of financial reports amongst Nigeria commercial banks. Descriptive survey design was utilized to conduct the study. The target population in this study was 190 accountants distributed over the head offices of 8 commercial banks that were domiciled in Nigeria. Stratified sampling was employed incorporating each segment of the population sample. The study targeted 129 respondents to participate in the study where questionnaires were used as data
collection tools. Study results established that competence of accountants (B = 0.456; p < 0.05),
independence of accountants (B = 0.213; p < 0.05), objectivity of accountants (B = 0.253; p

Keywords
accountants banks accounting quality financial nigeria commercial reporting competence.
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