ABSTRACT
The broad objective of the study is to examine the impact of ethics on accounting practice in Nigeria. The specific objectives was to examine if ethics improves accounting practices, if corporate governance improves compliance with ethical standards and if accounting regulatory bodies affects ethical standards. The survey research design was used for the study with an extensive reliance on primary data. The populations of the study consist of accountants, auditors and management of selected companies. The likert scale questionnaire was used as the research instrument and chi-square parametric was utilized as the data analysis method. The findings indicate that The outcome of the study has clearly shown that there is a low degree of adoption of accounting ethics by professional accountants in Nigeria and Ethics plays a significant role in accounting practice.
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