Accounting Ethics and Quality of Financial Reports
- Author LODIKERO, Olusola
- DOI https://ww
- Country : Nigeria
- Subject : Accountancy
Keywords : Accountant Ethics, Competence, Confidentiality, Financial Reporting Quality.
Abstract
The objective of this study is to investigate and identify the significance of ethics in the quality of Financial Reports and whether ethical accounting practices has any influence on Financial Reporting Quality. Appropriate ethics and ethical behaviour are crucial in the preparation and presentation of financial statements. This study adopted a qualitative, systematic review methodology. Careful selection of studies and evidence were performed, which enhanced the quality of the findings. The results of this study show that integrity, Objectivity, Confidentiality and Professional Behaviour have a strong influence on the quality of financial statement and provides a new understanding of how important an accountant’s ethic are, in producing high quality financial reports.
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