ABSTRACT

This study was carried out with the aim to examine accounting ethics and financial reporting quality. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of this research was the primary research instrument (questionnaire). The mass of information generated from the questionnaires was summarized in form of table and analyzed using sample frequency and percentage. The researcher administered three hundred and eighty-five (385) questionnaires to respondents, out of which three hundred and seventy-nine (379) were retrieved for the purpose of presenting and analyzing responses to issues raised in the questionnaires. The hypotheses were tested using the regression analysis statistical tool via the EVIEWS statistical app version 10.

The findings from the analysis revealed among other things that; there is a significant relationship between integrity and financial reporting quality; objectivity does not significantly influence financial reporting quality; the relationship between professional competence/due care and financial reporting quality is statistically significant; confidentiality significantly influences financial reporting quality; and there is no significant relationship between professional behaviour and financial reporting quality.

The study recommends amongst others that; accountants should strengthen and uphold the ethics of integrity when compiling and computing financial statements; accountants in Nigeria should improve their practises of objectivity when compiling details and computing financial figures for financial reports; accountants should strengthen their competency in the accounting field by learning more contemporary skills and standards for accounting, and as well strengthen their observance of due care while carrying out their duties; the professional ethics of confidentiality should be strengthened by Accountants as such would maintain trust between accountants and clients; and Accountants should continually strive to maintain sound professional practises to their clients and prospective clients as the case may be.