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Impact of Ethics on the Conduct of Professional Accountants in Nigeria

Ojeka, Stephen and Ogundana, Oyebisi Mary and Iyoha, F. O. (2017) Impact of Ethics on the Conduct of Professional Accountants in Nigeria. In: 3rd International Conference on Creative Education, March 3-4, 2017, Kuala Lumpur, Malaysia.

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High profile corporate collapses and fraud with which accountants are said to have been associated with has given rise to the questioning of the integrity of the professional accountants. This systemic failure has brought into focus issues of long standing debate with respect to how to curb this act and regain the confidence of the public in the professional accountants and the professional accountancy bodies at large. The study examined the impact of code of ethics on the conduct of professional accountants in Nigeria. Regression Analysis, Correlation Technique and Ttest were employed in analyzing the data collected. The results revealed that the fundamental principles of ethics have a significant impact on the positive conduct of professional accountants. It further revealed that there is no difference in the various opinions of stakeholders with respect to the impact of the code of ethics. It is therefore recommended that early stage teaching of ethics in all schools and continuous improvements taking into consideration changes in time, based on the current trend should be encouraged. There should also be a program in place to effectively monitor the adherence level of accountants

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Code of ethics; Professional accountants in business; Professional accountants in practice and fundamental principle of ethics.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Hannah Akinwumi
Date Deposited: 27 Jun 2017 08:11
Last Modified: 27 Jun 2017 08:11

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