The Influence of Accounting Ethics on Financial Reporting Integrity Among Accountants in Abuja

This study explores the influence of accounting ethics on financial reporting integrity among professional accountants in Abuja, Federal Capital Territory, North Central Nigeria. Financial scandals involving the manipulation of corporate accounts have raised serious questions about the ethical orientation of accounting professionals in Nigeria. While bodies such as the Institute of Chartered Accountants of Nigeria prescribe ethical codes for members, compliance and enforcement remain uneven. This study uses a descriptive survey design, collecting data from 98 chartered accountants and finance officers employed in both public and private organizations in Abuja. The questionnaire assessed five ethical dimensions: integrity, objectivity, professional competence, confidentiality, and professional behavior. Financial reporting integrity was measured through self-reported accuracy, completeness, and fairness of disclosures. Data were analyzed using Pearson correlation and multiple regression. Results show that integrity and objectivity are the strongest ethical predictors of high financial reporting quality. Professional competence also demonstrated a significant positive relationship with reporting integrity. The study concludes that ethical orientation among accountants is a crucial determinant of financial statement reliability in Nigerian organizations. It recommends that ICAN and other professional bodies strengthen ethical training programs, introduce regular compliance audits, and establish confidential whistle-blower mechanisms to reinforce ethical standards across the accounting profession.

Keywords: accounting ethics, financial reporting integrity, professional accountants, Abuja, ICAN.