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Accounting Ethics And The Performance Of Accounting Firms In Lagos, Nigeria

Oyebisi M Ibidunni, Wisdom Okere, Ayodotun Ibidunni, Abimbola Joshua, Eche Okah

This study examined the association between accounting ethics and performance of accounting firms in Lagos, Nigeria. The study adopted the Survey research design while the primary source of data was the source of data engaged for the purpose of this study. All staff in the accounting department of Delloitte (Akintola Willaims), KPMG, Ernst and Young and Price Water House Coopers was administered copies of the questionnaire. The study formulated two hypotheses which were tested using the Pearson Product Moment Correlation Technique. Findings from this study revealed a significant association between accounting ethics and performance of accounting firms in Nigeria. Findings furthermore revealed that there is a significant relationship between the level of awareness of the code of ethics and organization performance. The study consequently recommended that management of accounting firms should ensure that members of staff are fully aware of code of ethics, and observance of these codes should be enforced.