UNETHICAL ACCOUNTING PRACTICES AND IT’S EFFECT’S ON FINANCIAL REPORTING QUALITY IN NIGERIA

This study focused on unethical accounting practices and it’s effects on financial reporting quality in Nigeria. I specifically examined the roles of institutions, and regulatory bodies in addressing these issues geographically, our sample was drawn from Nigeria. The study employs a quantitative research design. The study particularly used the survey design in collecting data from professional accountants on the effects of unethical accounting practices including Revenue Manipulation, Expense Misclassification, Asset Misstatement, and Earnings Management on financial reporting quality in Nigeria. The type of questionnaire used contains structured questions and a
rating scale of 5-point likert in section B and C denoted as l-Strongly Agree;2-Agree;3-Not sure;4-Disagree;5-Strongly disagree. The data collected were analysed using both
descriptive and inferential statistics. The research hypothesis were tested utilizing regression analysis in order to achieve the current study objectivs. These findings imply that all four unethical accounting practices have a significant negative impact on financial transparency, stakeholder trust, and regulatory compliance. In line with the findings, it is recommended that regulatory bodies should enforce stricter regulations to curb unethical accounting practices, and also companies should establish robust internal mechanisms to detect and prevent fraudulent accounting practices.