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
- Covenant Polytechnic, Aba, Abia State 1
- Covenant University, Canaan Land, Ota, Ogun State 4
- Crawford University of Apostolic Faith Mission Faith City, Igbesa, Ogun State 2
- Crescent University, Abeokuta, Ogun State 1
- Cross Rivers University of Technology, Calabar, Cross Rivers State 142
- Delta State Polytechnic, Ogwashi-Uku, Delta State 11
- Delta State Polytechnic, Otefe, Delta State 12
- Delta State University, Abraka, Delta State 139
- Ebonyi State University, Abakaliki, Ebonyi State 17
- Edo University, Iyamho, Edo State 10