Corporate Governors and Accounting Ethics in Nigeria

Emmanuel ATAGBORO PhD; Nera Ebenezer MANSI PhD

doi:10.56201/ijefm.v9.no8.2024.pg31.47

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Corporate Governors and Accounting Ethics in Nigeria

Emmanuel ATAGBORO PhD & Nera Ebenezer MANSI PhD

Abstract

This research project investigated the effect of unethical corporate governance on accounting ethics in Nigeria. The primary aim of the study was to determine the influence of unethical corporate governance activities practiced by directors, accountants, auditors and secretaries on good conducts in banks, educational institutions and the public sector. Cross sectional descriptive survey design was used to guide the research. Commercial banks, central bank of Nigeria, Bayelsa Internal Audit, Bayelsa State Treasury, and Niger Delta University audit, bursary units, and management constitute the population. The study adopted purposive sampling technique by issuing five questionnaire each to the target population. The data gathered were inferentially analyzed. The results from the analysis showed that accounting and organizational ethics are significantly impaired by directors and administrators’, management accountants’, internal and external auditors, and secretaries’ unethical corporate governance in Nigeria. The study concludes that unethical corporate governance has adverse effect on accounting ethics in ministries, departments, institutions, parastatals, deposit money banks, units and the central Bank of Nigeria, and a corresponding effect on the stakeholders of the Nigerian economic activities. The study recommends are made: Directors and administrations of organizations and institutions should deviate from unethical activities that will impair accounting ethics; management accountants should be clear from unethical activities that will impair accounting ethics; Internal and external auditors should deviate from unethical activities that will entangle accounting and organizational ethics in Nigeria; and secretaries should avoid unethical activities that will hamper accounting and organizational ethics in Nigeria.

Keywords

AuditorsDirectorsManagement AccountantsSecretariesUnethical Governance

References

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Corporate Governors and Accounting Ethics in Nigeria

Abstract

Keywords

References

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