Ethical Accounting Practices and Financial Reporting Quality
EPRA Journal of Multidisciplinary Research, 4(12), 31-44, 2018
29 Pages Posted: 23 Sep 2019
Date Written: December 22, 2018
Despite the large numbers of regulatory bodies governing the accounting profession, financial reporting and its end products (financial statements) still lack external validity and reliability. Against this backdrop we investigated the effect of ethical accounting practices on financial reporting quality. Primary data was used for the study. The data was sourced from questionnaires administered to practising and non-practising accountants in tertiary institutions in Edo state. Preliminary analysis was done and appropriate statistical estimation was used to make inference on the population studied. The analysis of the data showed that accounting ethics had a significant relationship with financial reporting quality. The study recommends that accountants should uphold high ethical standards and that further work should be done on this subject area taking into account religiosity.
Keywords: Integrity, Objectivity, Relevance, Timeliness, Normality Financial reporting quality
JEL Classification: J4
Suggested Citation: Suggested Citation