Professional Ethics on the Quality of Financial Reporting
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Published
Dec 29, 2022
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Abstract
This study aims to determine the extent of the impact of professional ethics on the quality of financial reporting, and how to apply it. This research is a literature review from various research sources. The results show that professional ethics has a significant relationship with the quality of financial reporting and is fundamental to the quality of an organization's financial statements. The application of quality financial reporting characters, high ethical commitment, and consistency play an important role in making quality financial reporting.
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References
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financial report.
Enofe, A. O., Edemenya, C. C., & Osunbor, E. O. (2015). The Effect of Accounting Ethics
on the Quality of Financial Reports of Nigeria Firms. Research Journal of Finance
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reporting of an organization: case of selected commercial banks in South
Sudan. Mediterranean Journal of Social Sciences, 10(1), 177.
Mahdavikhou, M., & Khotanlou, M. (2011). The impact of professional ethics on financial
reporting quality. Australian Journal of Basic and Applied
Sciences, 5(11), 2092-2096.
McClusky, J. E.: 2002, Rethinking Non-Profit Organization Governance: Implications for
Management and Leadership, International Journal of Public Administration 25(4),
539–559.
Mubaraq, S., Abdulrasaq, M., & Saidu, M. (2019). Ethical Accounting Practices and
Financial Reporting Quality: Evidence from Listed Firms in Nigeria. International
Accounting and Taxation Research Group, Faculty of Management Sciences,
University of Benin, Benin City, Nigeria, 3(2), 97-110 Odong, A. (2019).
Accounting ethical practices and financial reporting quality of
manufacturing companies in uganda, a case study of Mukwano group of
companies.
OSAZEVBARU, A. O. ETHICAL CONDUCT OF ACCOUNTANTS AND FINANCIAL
REPORTING QUALITY: A LITERATURE REVIEW.
Rockness, H. O., & Rockness, J. W. (2010). Navigating the complex maze of ethics
CPE. Accounting and the Public Interest, 10(1), 88-104.
Caldwell, C., Hayes, L. A., Bernal, P., & Karri, R. (2008). Ethical stewardship mplications
for leadership and trust. Journal of business ethics, 78(1), 153-
164.
Choi, T. H., & Pae, J. (2011). Business ethics and financial reporting quality: Evidence
from Korea. Journal of business ethics, 103(3), 403-427.
Edi, E., & Enzelin, I. (2022). Analyzing the effect of accounting ethics toward the quality of
financial report.
Enofe, A. O., Edemenya, C. C., & Osunbor, E. O. (2015). The Effect of Accounting Ethics
on the Quality of Financial Reports of Nigeria Firms. Research Journal of Finance
and Accounting, 6(12), 123-131.
Filipe, J., Ferreira, M. A. M., & Coelho, M. (2011). An ethical issue in anti-commons
management. Aquaculture case in Portugal. International Journal of Academic
Research, (1), 243-245.
Draft, E. (2015). Conceptual Framework for Financial Reporting. International Accounting
Standard Board, London.
Mabil, A. N. (2019). Investigating effects of accounting ethics on quality of financial
reporting of an organization: case of selected commercial banks in South
Sudan. Mediterranean Journal of Social Sciences, 10(1), 177.
Mahdavikhou, M., & Khotanlou, M. (2011). The impact of professional ethics on financial
reporting quality. Australian Journal of Basic and Applied
Sciences, 5(11), 2092-2096.
McClusky, J. E.: 2002, Rethinking Non-Profit Organization Governance: Implications for
Management and Leadership, International Journal of Public Administration 25(4),
539–559.
Mubaraq, S., Abdulrasaq, M., & Saidu, M. (2019). Ethical Accounting Practices and
Financial Reporting Quality: Evidence from Listed Firms in Nigeria. International
Accounting and Taxation Research Group, Faculty of Management Sciences,
University of Benin, Benin City, Nigeria, 3(2), 97-110 Odong, A. (2019).
Accounting ethical practices and financial reporting quality of
manufacturing companies in uganda, a case study of Mukwano group of
companies.
OSAZEVBARU, A. O. ETHICAL CONDUCT OF ACCOUNTANTS AND FINANCIAL
REPORTING QUALITY: A LITERATURE REVIEW.
Rockness, H. O., & Rockness, J. W. (2010). Navigating the complex maze of ethics
CPE. Accounting and the Public Interest, 10(1), 88-104.