ABSTRACT

This study examines the effects of unethical accounting practices on financial reporting in Nigeria. A survey design was used to obtain information from seventy (70) respondents (Academics made up of Selected departments at the University of Benin). From the results obtained,it was made visible the complex interplay between unethical accounting practices and the quality of financial reporting in Nigeria. The findings underscore the importance of addressing insider trading, accounting fraud, and tax evasion to safeguard the integrity and reliability of financial information.The study did not find a significant influence of special purpose entities (SPEs) on the quality of financial reporting in Nigeria. Therefore, it was recommended that Regulatory authorities must strengthen enforcement mechanisms and promote transparency to deter unethical practices and foster investor confidence. Furthermore, companies must adopt ethical accounting practices, enhance internal controls, and promote responsible tax conduct to uphold governance standards and mitigate financial risks