EFFECT OF ETHICAL ACCOUNTING PRACTICE ON FINANCIAL REPORTING QUALITIES OF LISTED FINANCIAL INSTITUTION IN NIGERIA

The broad objective of this study is to investigate the effect of ethical accounting practice on financial reporting qualities of listed financial institution in Nigeria. This chapter sought to give details on the research design, population and sampling techniques and procedure it's used to arrive at sample size. The instruments used for data collection as well as the data collection procedures are also discussed. Primary data was used for the study. The data was sourced from questionnaires administered to respondents. It was discovered that the emphasis on ethical practices in the accounting and auditing profession has become a global focus, leading to enhanced transparency in financial reports and restoring public confidence in the accuracy and integrity of these reports. The analysis of the data showed that accounting ethics had a significant relationship with financial reporting quality. The study recommends that the employment processes of companies should be improved upon so as to ensure that men and women with high level of ethical standing would be employed. The study also recommends that professional Accountants should design more strategy that would encourage their members to abide by the ethical standards Ethics and compliance department should be put in place by firms to direct and monitor ethics implementation in their day-to-day operations. Also accountants as custodians of good financial reports should adhere to the codes of professional practice issued by the Institute of Chartered Accountants of Nigeria (ICAN) in carrying out their everyday responsibility.