THE IMPACT OF ETHICAL ACCOUNTING PRACTICES ON FINANCIAL REPORTING TRANSPARENCY, FINANCIAL PERFORMANCE, AND CUSTOMER TRUST IN DEPOSIT MONEY BANKS IN NIGERIA
Abstract
This study investigates the Impact of Ethical Accounting Practices on Financial Reporting
Transparency, Financial Performance, and Customer Trust in Deposit Money Banks in
Nigeria. Using a quantitative approach, data were collected from 85 respondents and
analyzed through regression and correlation analyses. The results revealed that ethical
accounting practices significantly enhance the transparency of financial reporting, as
evidenced by a strong positive relationship (β = 0.55, p < 0.001) and an adjusted R² of 0.51.
Similarly, ethical practices positively influenced financial performance (β = 0.60, p < 0.001)
and explained 57% of the variation in performance. Additionally, a significant positive
impact was observed on customer trust and public confidence (β = 0.53, p < 0.001), with
ethical practices accounting for 52% of the variation. Correlation analysis supported these
findings, revealing strong inter-variable relationships, particularly between ethical accounting
and transparency (r = 0.85), performance (r = 0.78), and trust (r = 0.76). The study concludes
that ethical accounting practices are critical for enhancing transparency, financial outcomes,
and customer confidence in the banking sector.
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