EFFECT OF ACCOUNTING ETHICS ON FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

ABSTRACT This study examined the effect of ethical attributes on financial reporting quality of deposit money banks in Kaduna State, Nigeria. Specifically, the study investigated the influence of integrity, professional competence, and objectivity on financial reporting quality. A survey research design was adopted, and data were collected through structured questionnaires administered to employees in accounting, finance, internal audit, and compliance departments of selected deposit money banks operating in Kaduna State. The population of the study comprised 175 relevant staff, from which a sample size of 120 respondents was determined using the Taro Yamane sample size determination formula. Data collected were analysed using descriptive statistics, Pearson Product Moment Correlation, and multiple regression analysis with the aid of the Statistical Package for Social Sciences (SPSS). The regression results revealed that integrity, professional competence, and objectivity all had positive and statistically significant effects on financial reporting quality. The study concludes that ethical attributes of financial reporting personnel play a critical role in enhancing the quality of financial reports in deposit money banks. It therefore recommends that bank management should strengthen ethical standards through continuous professional training, strict enforcement of ethical codes, and policies that promote objectivity and integrity in financial reporting practices.