Code of Ethics Implementation and Governance Behaviour in Nigerian Commercial Banks: Evidence from Kano

This study investigates the implementation of codes of ethics and their influence on governance behaviour in Nigerian commercial banks operating in Kano, Kano State. Corporate ethics codes serve as formal expressions of an organisation's commitment to integrity, anti-corruption, and responsible conduct. In the banking sector, where trust is the cornerstone of client relationships, ethics code implementation directly relates to governance quality outcomes such as reduced fraud incidence, improved transparency, and enhanced stakeholder confidence. Drawing on institutional theory and recent empirical literature on banking sector governance, this study evaluates the extent to which ethics codes are implemented in practice and how implementation quality shapes observed governance behaviour. A survey design is adopted, with 200 bank employees across five commercial banks in Kano responding to structured questionnaires. Data are analysed using descriptive statistics and ordinal regression. The study expects that banks with dedicated ethics officers, regular ethics training, and effective anonymous reporting channels exhibit stronger governance behaviour as rated by employees. Findings will inform the Central Bank of Nigeria, bank boards, and compliance departments in developing more robust ethics implementation strategies. This research contributes to the North West banking governance literature and provides evidence relevant to anti-corruption governance reform in Nigeria. Keywords: code of ethics, governance behaviour, commercial banks, corporate governance, Kano.