Investigating Effects of Accounting Ethics on Quality of Financial Reporting of an Organization: Case of Selected Commercial Banks in South Sudan

Mabil Azona Nyok
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Mabil Azona Nyok: Mount Kenya University

Mediterranean Journal of Social Sciences, 2019, vol. 10, issue 1, 177-191

Abstract: The purpose of this study was to investigate the effects of accounting ethics with regards to its financial reporting quality in South Sudan. Specifically, the study examined the influence of accountants’ competence, accountants’ independence, accountants’ objectivity and accountants’ integrity on quality of financial reports amongst South Sudanese commercial banks. Descriptive survey design was utilised to conduct the study. The target population in this study was 190 accountants distributed over the head offices of 8 commercial banks that were domiciled in South Sudan. Stratified sampling was employed incorporating each segment of the population sample. The study targeted 129 respondents to participate in the study where questionnaires were used as data collection tools. Study results established that competence of accountants (β = 0.456; p

Keywords: Financial reporting; Accounting ethics; Objectivity; Competence; Integrity; Independence (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:mjsosc:v:10:y:2019:i:1:p:177-191:n:16

DOI: 10.2478/mjss-2019-0016

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