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Impact of Ethical Codes on Professional Accounting Practices in Nigeria : = Professional Accountants Perceptions.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Impact of Ethical Codes on Professional Accounting Practices in Nigeria :/
其他題名:	Professional Accountants Perceptions.
作者:	Abdulkareem, Mohammed Dayo.
面頁冊數:	1 online resource (92 pages)
附註:	Source: Masters Abstracts International, Volume: 81-05.
Contained By:	Masters Abstracts International81-05.
標題:	Design. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=13898546click for full text (PQDT)
ISBN:	9781088341339

Impact of Ethical Codes on Professional Accounting Practices in Nigeria : = Professional Accountants Perceptions.
Abdulkareem, Mohammed Dayo.

Impact of Ethical Codes on Professional Accounting Practices in Nigeria :Professional Accountants Perceptions. - 1 online resource (92 pages)

Source: Masters Abstracts International, Volume: 81-05.

Thesis (M.S.)--Kwara State University (Nigeria), 2019.

Includes bibliographical references

The failure of organizations in most part of the world has once more increased the need for accounting professionals to adhere strictly to the ethical codes of professional practice. High-profile corporate accounting scandals have been attributed to accountants and auditors not adhering to the codes of professional ethics. The main objective of this study is to examine the impact of ethical codes on professional accounting practices in Nigeria. To achieve this objective, the specific objectives were to (i) Investigate the extent to which the integrity of accountants affects professional accounting practices in Nigeria; (ii) Examine the impact of independence of accountants on professional accounting practices in Nigeria; and (iii) Determine the extent to which professional competence of accountants affects professional accounting practices in Nigeria. The study employed survey research design with the population consisting of one hundred and fifty three (153) chartered accountants in Kwara State and the sample size of one hundred and eleven (111) using Taro Yamane to select the sample size. However, eighty four (84) questionnaires were returned out of the one hundred and eleven (111) administered. The Data collected were analysed and the stated hypotheses were tested using Pearson's correlation co-efficient and regression. The study found that integrity is an important predictor of professional accounting practices (T=1.083 P=0.01) at 5% level of significance, this implies that the accounting profession becomes more credible when the concept of integrity is applied. The study also revealed that independence (T=0.067 P=0.02) and professional competence (T=.053 P=0.04) have significant impact on professional accounting practices in Nigeria. From the results obtained, the study concluded that ethical codes is a significant factor that determines the quality of professional accounting practices in Nigeria using variables such as integrity, independence and professional competence as the independent variables. Based on the discussion of findings, it was recommended that the concept of integrity should be applied often by accountants as this will improve transparency and accountability in the quality of professional accounting practices.; also accountants as custodians of financial reports should engage in more investigative reporting for the interest of the stakeholders rather just the management. Furthermore, organizations should provide ethics training programs for employees and there should be more emphasis on financial managers explaining the underlying ethical and legal principles as this will help build their professional competence in carrying out their various assignments.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2023

Mode of access: World Wide Web

ISBN: 9781088341339Subjects--Topical Terms:

518875
Design.
Subjects--Index Terms:

Ethical code of conductIndex Terms--Genre/Form:

542853
Electronic books.

Impact of Ethical Codes on Professional Accounting Practices in Nigeria : = Professional Accountants Perceptions.
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520 $a The failure of organizations in most part of the world has once more increased the need for accounting professionals to adhere strictly to the ethical codes of professional practice. High-profile corporate accounting scandals have been attributed to accountants and auditors not adhering to the codes of professional ethics. The main objective of this study is to examine the impact of ethical codes on professional accounting practices in Nigeria. To achieve this objective, the specific objectives were to (i) Investigate the extent to which the integrity of accountants affects professional accounting practices in Nigeria; (ii) Examine the impact of independence of accountants on professional accounting practices in Nigeria; and (iii) Determine the extent to which professional competence of accountants affects professional accounting practices in Nigeria. The study employed survey research design with the population consisting of one hundred and fifty three (153) chartered accountants in Kwara State and the sample size of one hundred and eleven (111) using Taro Yamane to select the sample size. However, eighty four (84) questionnaires were returned out of the one hundred and eleven (111) administered. The Data collected were analysed and the stated hypotheses were tested using Pearson's correlation co-efficient and regression. The study found that integrity is an important predictor of professional accounting practices (T=1.083 P=0.01) at 5% level of significance, this implies that the accounting profession becomes more credible when the concept of integrity is applied. The study also revealed that independence (T=0.067 P=0.02) and professional competence (T=.053 P=0.04) have significant impact on professional accounting practices in Nigeria. From the results obtained, the study concluded that ethical codes is a significant factor that determines the quality of professional accounting practices in Nigeria using variables such as integrity, independence and professional competence as the independent variables. Based on the discussion of findings, it was recommended that the concept of integrity should be applied often by accountants as this will improve transparency and accountability in the quality of professional accounting practices.; also accountants as custodians of financial reports should engage in more investigative reporting for the interest of the stakeholders rather just the management. Furthermore, organizations should provide ethics training programs for employees and there should be more emphasis on financial managers explaining the underlying ethical and legal principles as this will help build their professional competence in carrying out their various assignments.
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