Effect of Accounting Ethics on Quality of Financial reporting in the Nigerian Deposit Money Banks

By: ADELOWO, Olajumoke ModupeMaterial type: TextTextPublisher: Ibafo Accounting and Finance 2019Edition: Dr. AKINYOMI, O. JDescription: x,; 74p. tablesSubject(s): AccountingSummary: The broad objective of this study is to investigate the effect of accounting ethics of quality of financial reporting in the Nigeria deposit money banks. Specifically, the study examined the influence of accountant's objectivity, accountant;s integrity and accountant's professional independence on quality of financial reporting in the Nigerian deposit money banks. Survey research design was adopted to conduct this study. Random sampling technique was employed incorporating each segment of the population sample. The study targeted 60 respondents to participate in the study where questionnaires were used as data collection tools. The analysis of the data showed that accounting ethic shad a significant relationship with quality of financial reporting. The study recommends accounting bodies such as ICAN, ANAN, etc should provide regular training for accountant to keep them abreast of the recent changes in the field. Hence, accounting staff should become continually developed in use of IT in accounting and auditing as most functions of the deposit money banks are being carried out in an IT environment.
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The broad objective of this study is to investigate the effect of accounting ethics of quality of financial reporting in the Nigeria deposit money banks. Specifically, the study examined the influence of accountant's objectivity, accountant;s integrity and accountant's professional independence on quality of financial reporting in the Nigerian deposit money banks. Survey research design was adopted to conduct this study. Random sampling technique was employed incorporating each segment of the population sample. The study targeted 60 respondents to participate in the study where questionnaires were used as data collection tools. The analysis of the data showed that accounting ethic shad a significant relationship with quality of financial reporting. The study recommends accounting bodies such as ICAN, ANAN, etc should provide regular training for accountant to keep them abreast of the recent changes in the field. Hence, accounting staff should become continually developed in use of IT in accounting and auditing as most functions of the deposit money banks are being carried out in an IT environment.

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