Rejoice Success AKHIMIEN

The objective of this study is to examine the impact of accounting ethics on financial reporting among firms. Specifically, the study focuses on three key dimensions of accounting ethics: relevance, objectivity, and integrity. Using a survey method, data were collected from 100 respondents who are professionals in the accounting and financial sectors. The collected data were analysed to assess the relationship between these ethical dimensions and the quality of financial reporting. The results of the analysis indicate that relevance, objectivity, and integrity all have significant and positive impacts on financial reporting. Relevance was found to enhance the accuracy and usefulness of financial information, ensuring that stakeholders receive pertinent data for decision-making. Objectivity contributes to unbiased and fair financial statements, fostering trust and transparency. Similarly, integrity was shown to uphold honesty and ethical standards in financial reporting, further bolstering stakeholder confidence. These findings underscore the critical role of accounting ethics in ensuring high- quality financial reporting. The study suggests that adherence to ethical principles not only improves the reliability of financial statements but also strengthens the overall credibility of the accounting profession. Consequently, organizations should prioritize ethical training and foster a culture of ethical behaviour to enhance their financial reporting practices.