ABSTRACT
The broad objective of the study is to investigate the relationship between accounting ethics, diversity management and financial reporting quality. In specifics, the relationship between the ethical dimensions of integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour, and intra and cross-national diversity management, and financial reporting quality in Nigeria were examined.
The descriptive research design and survey strategy were adopted in carrying out the study. The population of the study is the totality of accountants in the six geopolitical zones of Nigeria. The instrument for data collection is a structured questionnaire that was administered both online and face-face. The data collected were analysed using both descriptive statistics and ordinary least squares regression techniques.
The result of the study shows that the variables of regression were all positive and statistically significant. The relationship between the independent variable of integrity of the accountant, objectivity of the accountant, professional competence and due care, confidentiality, and professional behaviour of the accountant and financial reporting quality were all statistically significant. The diversity management measures of intra-national diversity management and cross-national diversity management were positive and significant in relation to financial reporting quality in Nigeria. The study recommends that since the relationship between the dimensions of ethics and financial reporting quality is positive and significant, measures should be put in place to improve the integrity, objectivity, professional competence and due care, confidentiality, professional behaviour of the accountant. In the same vein, homogenous workforce, made up of employees from one nationality, culture, or race, should be discouraged while heterogeneity of workforce should be encouraged.
