ABSTRACT
The main purpose of this study was to examine the relationship between accounting ethics and financial reporting lag, emphasizing how ethical practices within accounting influence the timeliness of financial disclosures. To achieve this purpose, the study made use of 5 accounting ethics components namely – integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. Research questions were raised, hypothesis was formulated and review of related literature was made. In order to gather the needed data for this study, a well-structured questionnaire designed in likert 5-point scale was administered on the selected banks in Edo state, Nigeria. The stated hypothesis was tested using the regression analysis at 5% level of significance. Findings revealed that accounting ethics (integrity, objectivity, professional competence and due care, confidentiality, and professional behavior) has positive impact on financial reporting lag. This study therefore concluded that higher adherence to these ethical principles tends to extend the financial reporting timeline, likely due to the thorough and meticulous processes involved in upholding these standards. These results underscore the importance of balancing ethical rigor with efficiency in financial reporting to enhance overall financial accountability and transparency. Keywords: Accounting ethics, financial reporting lag, integrity, objectivity, professional competence and due care, confidentiality, and professional behavior.
