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ABSTRACT
The study examined and analyzed ethical issues faced by accountants in Nigeria. Data were primarily sourced through the administration of one hundred (100) questionnaire out of which same number (100) were found usable for the empirical analysis. The descriptive (frequency, mean and percentage) and inferential statistics (independent sample t-test) were adopted for the study’s analysis. Specifically, the analysis revealed that: Nigerian accountants face a range of ethical issues, including earnings management, fraudulent financial reporting, and tax evasion; the ethical decision-making process of Nigerian accountants is influenced by factors such as personal values, organizational culture, and regulatory environment; professional bodies, such as ICAN, does not have a significant impact on promoting ethical behavior among Nigerian accountants; and Nigerian culture does not influence the ethical behavior of accountants through factors such as societal norms, values, and beliefs. As a result of these findings, it was recommended that: professional bodies like ICAN should collaborate with academic institutions to develop comprehensive ethics courses that address specific ethical dilemmas faced by accountants; organizations employing accountants in Nigeria should prioritize fostering a strong ethical organizational culture; regulatory bodies in Nigeria should review and strengthen their oversight of the accounting profession; and Accountants should be educated about the cultural nuances that may impact their ethical decisions when dealing with clients and stakeholders from diverse backgrounds.
