Ethical Practice and Accounting Information Quality: Practitioners’ View
This study adopted an investigative survey design to ascertain the connection between ethical practice and accounting information quality. Questionnaire was used to solicit professional opinions from 180 qualified accounting practitioners in the public sector of Bayelsa State of Nigeria, for regression analysis. Finding from the regression analyses (p = 0.29 > 0.05) disclosed that ethical practice does not significantly affect accounting information quality. On this note, this study concludes that ethical orientation and practices alone is not sufficient to enhance the quality of accounting information, and that ethical practice, though essential, cannot automatically translate into higher accounting information quality in the public sector of Nigeria. This study therefore recommends a shift of focus from continuous issuance of ethics to the establishment of stern legislative compliance measures. This study also recommends the establishment of strong internal control and audit systems, and further studies on ethics and internal controls in the public sector. Keywords: Ethical practice, accounting information quality, faithful representation, integrity, professional due diligence, confidentiality, theory of justice.
Keywords: ethical practice, accounting information quality, faithful representation, relevance, verifiability, theory of justice.
Citation: , & Odogu, T.K.Z. (2025). Ethical Practice and Accounting Information Quality: Practitioners’ View. International Journal of Innovative Research in Accounting and Sustainability, 10(4), 71-80.