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
For the full publication, please contact the author directly at: aadedoyeadedaposam@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