ABSTRACT
The study examines the relationship between accounting ethics and quality of financial reports in Nigerian brewery industry. The study explicitly assesses the impact of accounting ethical principles of disclosure, objectivity and integrity on the quality of financial reports of selected firms in the Nigerian brewery industry. Primary data was used in the study. The data were obtained from structured questionnaires administered to 120 accounting practitioners in six selected brewery firms in Nigeria. Analysis of data was done using the descriptive statistics and linear regression analysis. The results showed that accounting ethical principles of disclosure (β=0.887; R2=0.936; p<0.05); objectivity (β=0.896; R2= 0.952; p<0.05) integrity (β=0.768; R2=0.917; p<0.05); professional independence β=0.730; R2=0.895; p<0.05) and competence (β=0.868; R2=0.934; p<0.05) significantly influence the quality of financial reports of selected organizations. The study suggests amongst others that, accountants should totally adhere to ethical principles while carrying out their responsibilities in order to generate quality, authentic, reliable and dependable financial reports.
ABSTRACT
This study on the role of Central Bank in stabilizing a depressed economy was designed with the objectives of a...
ABSTRACT
One of the main ways organizations invest in the work force for greater returns today and even future is throug...
ABSTRACT
This study was carried out on the impact of POS on promoting entrepreneurship in Nigeria using businesses...
ABSTRACT
The studies of mammalian chromosomes have constituted an effective area of investigation to explain their relationship. The enti...
Introduction
Science and technical education are foundations for sustainable national development as they protect human...
EXCERPT FROM THE STUDY
The problem here is that nothing in the nature of man or in the nature of the world suggests the...
ABSTRACT- The assertion that says he who pays the pipers dictates the tune agreed more with this study because there are lots of g...
ABSTRACT
The study examines the effects of Buhari’s Loss on 2011 Post-presidential Election Violence. In Nigeria the urge to vote i...
Background Of The Study
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ABSTRACT
This study investigated locus of control, job status and gender as predictors of perceived job insecurity amon...