The Impact of Accounting Ethics on Financial Reporting Quality
Byiringiro Anastase · Kato Mahazi Kasozi
International Journal of Finance & Banking Studies · 2025 · Vol. 14 / Issue 2 · 109-117
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Abstract
Accounting ethics are vital for maintaining transparency, accuracy, and trust in financial reporting, as per banking regulations. The study assessed accounting ethics on financial reporting in baking sector. Commercial banking sector in Rwanda faces similar challenges like misstatement and manipulation of financial data which compromise the overall financial reporting quality. Ethical theory guided the study. The study used mixed approaches, both quantitative and qualitative. This study employed descriptive and correlational research design. The sample size was 151 respondents with questionnaire and interview guide for data collection for descriptive and inferential statistics. The findings from correlation analysis revealed a strong positive correlation between objectivity (r = .940, p = 000); professional competence (r = .710, p = 000); integrity (r = .530, p = 000); confidentiality (r = .675**, p = 000) and quality of financial reporting respectively. The study concluded that accounting ethics have significant effect on the quality of financial reporting in commercial banks in Rwanda. The study recommends the management of the company under investigation and government agencies to ensure efficiency in application of accounting ethics.
Keywords: {'name': 'accounting ethics, quality, financial reporting'}
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Byiringiro Anastase
Affiliation not supplied
Kato Mahazi Kasozi
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