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THE IMPACTS OF ETHICS AND PROFESSIONALISM IN INTERNATIONAL ACCOUNTING SERVICES

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  • Recommended for : Student Researchers
  • NGN 5000

Abstract: THE IMPACTS OF ETHICS AND PROFESSIONALISM IN INTERNATIONAL ACCOUNTING SERVICES

The study aims to: (1) investigate the role of ethical standards in the performance of international accounting services; (2) assess the influence of professional conduct on client trust and satisfaction; and (3) determine the impact of ethics on the reputation and competitiveness of international accounting firms. A survey design was chosen due to its effectiveness in collecting data from a diverse and widespread population. Using Taro Yamane's formula, a sample size of 350 international accountants and clients from Lagos, Nigeria, was determined to be statistically adequate. The study focuses on a leading international accounting firm in Lagos to illustrate practical implications. A reliability coefficient score of 0.87 confirms the reliability of the survey tool. The findings indicate that high ethical standards and professionalism are crucial for building client trust, enhancing service quality, and maintaining the reputation of accounting firms. The study recommends that international accounting firms prioritize ethics in their training programs, enforce stringent professional conduct policies, and establish robust mechanisms for monitoring and enforcing ethical behavior.





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