Patience OKOIRHON

The recent challenges in financial accounting report requires the accounting profession to uphold transparency in the preparation of financial statements for users of such financial information. One of these challenges includes the application of unethical accounting in the presentation of financial report by management of an organization. Therefore, it is the responsibility of accountants in producing a standard, accurate, concise, and timely financial report applying accounting ethics in order to prevent frauds and misleading to the users of such information. The study’s main objective was to examine the role of ethics on the quality of financial report in commercial banks while the specific objective was to evaluate how integrity, objectivity, professional competence, confidentiality and professional behaviour relates with the quality of financial reports of commercial banks in Nigeria. The research design employed in this study was cross sectional survey. Target population received copies of questionnaire and 102 responses were subsequently collected. The findings highlight the significant role of ethical principles particularly integrity, objectivity, and professional competence in enhancing financial reporting quality. This finding underscores the crucial role of integrity in certifying correct and reliable financial report, aligning with prior studies that highlight integrity as a cornerstone of ethical financial management. The relationship between integrity and the quality of financial reports is significant. Objectivity and professional competence showed significant relationship with financial reporting quality. While confidentiality and professional behaviour showed negative associations with financial reporting quality, their effects were not statistically relevant. This indicates that although confidentiality is vital for protecting sensitive financial information, excessive secrecy may hinder transparency and accountability, ultimately affecting financial reporting quality. In light of the results, the study recommends the necessity for organisations to strengthen ethical governance and ensure that financial professionals adhere to good ethical principles to improve credibility of financial reporting.