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2011 (Vol. 3, Issue: 3)
Article Information:

Ethical Compliance by the Accountant on the Quality of Financial Reporting and Performance of Quoted Companies in Nigeria

G.N. Ogbonna and Appah Ebimobowei
Corresponding Author:  Appah Ebimobowei 

Key words:  Ethical compliance, financial reporting, organizations, performance, Nigeria, ,
Vol. 3 , (3): 152-160
Submitted Accepted Published
2011 April, 21 2011 June, 10 2011 August, 15
Abstract:

The study investigates the ethical compliance by the accountant on the quality of financial reporting and performance of quoted companies in Nigeria. Five hypotheses guided the study. The sample for the study which was twenty companies from five sectors quoted in the Nigerian Stock Exchange. They were systematically and purposively selected from the number of quoted companies in the exchange. A five point scale questionnaire was used with items on ethical issues on organizational financial reporting and performance. Data was analyzed using descriptive statistical tools and Spearman Rank Order Correlation Coefficient. Findings suggest that the compliance by the accountant positively and significantly affect the quality of financial reports and performance of organizations. The conclusion drawn from the findings is that the compliance by the accountant on professional ethics of integrity, objectivity, honesty, compliance and accountability will improve the quality of financial reports and the performance of organizations. Based on the findings, some recommendations were made, among which are that organizations should establish a position for ethics officers in Nigerian organizations; creation of non-threatening environment for the discussion of ethical problems and co-operation between the accountant, other employees and management in solving ethical difficulties that prevail or impinge on the environment. The accountants should up-hold the codes of professional ethics in their day-to-day responsibilities.
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  Cite this Reference:
G.N. Ogbonna and Appah Ebimobowei, 2011. Ethical Compliance by the Accountant on the Quality of Financial Reporting and Performance of Quoted Companies in Nigeria.  Asian Journal of Business Management, 3(3): 152-160.
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ISSN (Online):  2041-8752
ISSN (Print):   2041-8744
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