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Corporate Ethics and Timeliness of Financial Reporting Quality of Quoted Manufacturing Companies in Nigeria

Volume: 103  ,  Issue: 1 , June    Published Date: 20 June 2022
Publisher Name: IJRP
Views: 534  ,  Download: 560 , Pages: 190 - 205    
DOI: 10.47119/IJRP1001031620223429

Authors

# Author Name
1 Solarin Sunday Adekunle, MSc
2 Dada Samuel Olajide, PhD
3 Siyanbola Trimisiu Tunji, PhD

Abstract

The statutory pressure on organisations to present financial information timelessly may impair the quality of the financial reporting if the reporting environment is not framed with sound corporate ethical stance. This paper investigated the effect of corporate ethics on timeliness of financial reporting of quoted manufacturing companies in Nigeria. A survey research design with the sample size of 290 respondents drawn from a population of 780 from 44 quoted manufacturing companies was adopted. The paper adopted descriptive statistics and structural equation model to analyse the data obtained. The study discovered and concluded that there is a significant effect of corporate ethics on timeliness of financial report of quoted manufacturing firms in Nigeria. Therefore, the study recommended that all relevant professional accounting bodies in Nigeria should strictly monitor their members' actions to guarantee ethical standards in the compilation of excellent financial reports.

Keywords

  • Financial reporting quality
  • Corporate ethics
  • Professional accounting
  • Timeliness