EFFECT OF ACCOUNTING ETHICS ON SMALL AND MEDIUM SCALE COMPANIES IN NIGERIA.

ABSTRACT

This study aims to investigate the effect of accounting ethics on small and medium scale companies in Nigeria. This study entails several objectives which include analysing the level of Accounting Ethics practised in small and medium scale companies in respect to Integrity, etc. Data was collected from 120 respondents in 20 firms in Edo State using a structured questionnaire. The respondents were purposely selected based on simple random sampling technique. The demographic data was analysed using descriptive statistics. The research by applying OLS linear regression on the survey data of 120 respondents, explores the relationship between small and medium scale companies and Integrity, objectivity, and transparency to understand how it affects the performance of the companies. The result showed that integrity significantly influences the performance of the companies than objectivity and transparency. The data analysis used is the ordinary least square linear regression method. The study recommends that Integrity be focused on while at the same time, objectivity, transparency, and accountability should be held in high esteem to strengthen members of small and medium scale companies in their dealings. This will in turn increase the Goodwill of companies