Accounting Ethics and Quality of Financial Reports of Selected Brewery Companies in Nigeria
The study examined the effect of accounting ethics on the quality of financial reports of brewery companies in Nigeria for the period between 2014 and 2023. Primary and secondary sources of data were used. Accounting ethics which is the independent variable for the study was measured using; disclosure, objectivity, integrity, professional independence and confidence while the dependent variable is financial reporting quality. Hypotheses were tested using data from the administered questionnaires as well as Ordinary Least Square regression technique. Findings from the analysis showed that accounting ethics had a significant relationship on financial reporting quality of the studied brewery firms in Nigeria. The study recommends that; firms in Nigeria should put in place ethics and compliance department to direct and monitor ethics implementation in their day-to-day operations; the composition of board of directors and audit committees should be made up of people with corporate experience, proven integrity, and financial expertise for member of audit committees; there should be more rigorous quality control measures by different audit firms, and emphasis should be placed on quality monitoring by the professional acting bodies in Nigeria.
Keywords: Financial Reporting Quality, Accounting Ethics, Disclosure, Objectivity, Integrity, Professional Independence, Confidence.
Citation: Ashiko, E., Onoja, A., & Upaa, J. (2025). Accounting Ethics and Quality of Financial Reports of Selected Brewery Companies in Nigeria. International Journal of Innovative Research in Accounting and Sustainability, 10(2), 38-48.