ABSTRACT
Ethical lapses
among public accountants, loss of confidence by the practitioners of the
profession by the public and scandals placed on the management by the public
has necessitated the revision of the accounting professional standards and a
review of "the role of ethics on the performance of practicing
accountants". The main objective of this study is to practically evaluate
the role of ethics on the performance of practicing Accountants in Umuahia. The
variables that were studied comprise of the ethical code and the performance of
practicing accountants. In the course of the study and based on the research
questions and the hypothesis was tested using regression analysis, the
researcher drew a conclusion that Professional ethics have significant impact
on the performance of practicing accountants. Based on the result of the
findings and conclusion drawn, it is recommended that; the ethical code of
conduct should be seen as the basis of survival for the Accounting profession.
OGU, C (2023). The Role Of Ethics On The Performance Of Practicing Accountants In Umuahia. Mouau.afribary.org: Retrieved Nov 24, 2024, from https://repository.mouau.edu.ng/work/view/the-role-of-ethics-on-the-performance-of-practicing-accountants-in-umuahia-7-2
CHINAZA, OGU. "The Role Of Ethics On The Performance Of Practicing Accountants In Umuahia" Mouau.afribary.org. Mouau.afribary.org, 03 Oct. 2023, https://repository.mouau.edu.ng/work/view/the-role-of-ethics-on-the-performance-of-practicing-accountants-in-umuahia-7-2. Accessed 24 Nov. 2024.
CHINAZA, OGU. "The Role Of Ethics On The Performance Of Practicing Accountants In Umuahia". Mouau.afribary.org, Mouau.afribary.org, 03 Oct. 2023. Web. 24 Nov. 2024. < https://repository.mouau.edu.ng/work/view/the-role-of-ethics-on-the-performance-of-practicing-accountants-in-umuahia-7-2 >.
CHINAZA, OGU. "The Role Of Ethics On The Performance Of Practicing Accountants In Umuahia" Mouau.afribary.org (2023). Accessed 24 Nov. 2024. https://repository.mouau.edu.ng/work/view/the-role-of-ethics-on-the-performance-of-practicing-accountants-in-umuahia-7-2