THE ADEQUACY OF ETHICS IN ACCOUNTING PRACTICE IN NIGERIA

Egiyi, Modesta Amaka and Ugwoke, R.O. (2019) THE ADEQUACY OF ETHICS IN ACCOUNTING PRACTICE IN NIGERIA. International Journal of Mechanical Engineering and Technology (IJMET), 10 (6). pp. 333-349. ISSN 0976-6359

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Abstract

The recent increase in the level of accounting scandals recorded in large organizations generates disrepute and frequently paints the accounting profession as unethical. A huge gap exists between the documented form of ethical codes and what is obtainable in real practice. This study evaluated the adequacy of ethical codes and conducts in the accounting profession in Nigeria. Survey Research design was used through the administration of questionnaires. The population comprises of to 3,200 ANAN and ICAN members. Obtained responses were subjected under critical hypothetical tests based on outlined hypotheses. Findings reveal that code of ethics in Accounting is adequate for Professional Accountancy Practice in Nigeria and that lack of awareness of ethical standards is the only statistically accepted that inhibits strict adherence to the breach of ethical accounting practice in Nigeria.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Arts > Faculty of Law > Faculty of Management and Social Sciences > Faculty of Education
Depositing User: mrs chioma hannah
Date Deposited: 13 Jul 2020 10:50
Last Modified: 13 Jul 2020 11:58
URI: http://eprints.gouni.edu.ng/id/eprint/2572

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