EFFECTS OF ACCOUNTING ETHICS ON THE QUALITY OF FINANCIAL REPORTS OF NIGERIAN FIRMS

This study investigates the impact of accounting ethics on the quality of financial reports in Nigerian brewery companies. Given the increasing scrutiny of corporate financial transparency and a history of financial scandals, the research aims to assess how ethical principles such as disclosure, integrity, and competence influence the reliability and accuracy of financial statements. A quantitative research design was employed using a structured questionnaire distributed to 100 respondents in Lagos State. The data collected were analysed using descriptive statistics and the chi-square test for hypothesis testing. Findings revealed a significant positive relationship between ethical practices and financial reporting quality. In particular, disclosure, integrity, and competence had a substantial influence on the credibility, transparency, and trustworthiness of financial information. The study contributes to bridging the knowledge gap in the Nigerian manufacturing sector by focusing on the brewery industry, which has received limited attention in prior research. It also highlights the importance of consistent ethical training, stricter regulatory enforcement, and improved internal controls in accounting practices. The study concludes that adherence to accounting ethics is essential for enhancing the integrity of financial reports. It recommends further research across other sectors and regions in Nigeria. This work is valuable for stakeholders who seek to strengthen corporate governance, boost investor confidence, and ensure the long-term sustainability of Nigerian firms