Ethical Accounting Practices and Financial Reporting of Deposit Money Banks in Nigeria (a Case Study of Access Bank Plc, Ikot Ekpene)

ABSTRACT

This research on ethical accounting practices and financial reporting of Deposit Money Banks in Nigeria (a case study of Access Bank Plc) was aim at evaluating the influence of ethical accounting practices on financial reporting of Deposit Money Banks. Primary and secondary method of data collection was use in gathering relevant data for this research work. The primary data adopted was questionnaire while the secondary was CBN statistical bulletin and online journals. The researcher adopted survey research design which was descriptive and explanatory in nature. The statistical method used was simple percentages and chi-square was used to test the hypothesis. The H0 was rejected which states that there is no significant impact of ethical accounting practices on financial reporting of deposit money banks. A total of 28 questionnaire was administered, completed and returned. Findings from the study revealed honesty, integrity, transparency and professional behaviour has a positive influence on financial reporting of Deposit Money Bank in Nigeria. It was concluded in the study that there is positive significant influence of ethical accounting practices on financial reporting of deposit money banks. The researcher recommended that ethical accounting practices should be promoted among deposit money banks as a basis for accurate financial reporting.