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Abstract
This research delves into investigating the influence of ethical values on financial reportingquality. Despite considerable interest in the relationship between ethical values and financial
reporting quality. Prior studies have yielded inconclusive results, indicating a need for furtherexamination, particularly in developing countries like Nigeria, where corruption and financial
statement manipulation still prevails
The study focused on two (2) organizations situated in Benin City, Edo state. Primary datawascollected through questionnaires administered to 50 top personnels of the sampled organizations, and a survey research design was employed. Data analysis involved descriptive statistics, multiple regression analysis was used to test for the hypothesis. The research revealed a positive association between, the ethical values of Objectivity, competence, Integrity and financial reporting quality. As a result, the study recommends that there's a need for accounting regulatory bodies, thegovernment to promote the integration of ethics education within accounting curriculatocultivate ethical awareness from the early stages of professional development, Organizations andpractitioners in the field of accounting and auditing should establish and strengthen mechanismsto protect whistleblowers, promoting a culture where individuals feel secure reporting unethical
practices without fear of retaliation and finally, management, top executives should foster strongcorporate governance structures that prioritize ethical conduct, emphasizing the role of boardsand management in upholding integrity.
reporting quality. Prior studies have yielded inconclusive results, indicating a need for furtherexamination, particularly in developing countries like Nigeria, where corruption and financial
statement manipulation still prevails
The study focused on two (2) organizations situated in Benin City, Edo state. Primary datawascollected through questionnaires administered to 50 top personnels of the sampled organizations, and a survey research design was employed. Data analysis involved descriptive statistics, multiple regression analysis was used to test for the hypothesis. The research revealed a positive association between, the ethical values of Objectivity, competence, Integrity and financial reporting quality. As a result, the study recommends that there's a need for accounting regulatory bodies, thegovernment to promote the integration of ethics education within accounting curriculatocultivate ethical awareness from the early stages of professional development, Organizations andpractitioners in the field of accounting and auditing should establish and strengthen mechanismsto protect whistleblowers, promoting a culture where individuals feel secure reporting unethical
practices without fear of retaliation and finally, management, top executives should foster strongcorporate governance structures that prioritize ethical conduct, emphasizing the role of boardsand management in upholding integrity.
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