IMPACT OF INTEGRITY ON THE QUALITY OF PROFESSIONAL ACCOUNTING
SERVICES IN NIGERIA

Abubakar Isah Muhammed, BSc. ACA
(SPS/18/MAC/00001)
Department of Accounting, Faculty of Management Sciences,
Bayero University, Kano.
Email: abubakarasseddiq@yahoo.com
GSM: +2347056881849
(Correspondence Author)
And
Prof. Kabir, I. Dandago PhD, FCA, FCTI, FNIM, FITM, MNES, AAIF
Department of Accounting, Faculty of Management Sciences,
Bayero University, Kano.
Email: kidandago@gmail.com
GSM: +2348023360386

Abstract
The accountancy profession recognizes the importance of ethical behaviour in its code of ethics and its
training. Nevertheless, this code tends to focus on objectivity and independence and there is little discussion about integrity. It is believed that the concept of integrity is understood differently by different people, particularly in an international context, when it is thought about. This paper is aimed at assessing the impact of integrity on the quality of professional accounting services. A survey design approach was adopted for the study. A face to face interview method was used in obtaining data from representatives of two Accounting firm in Kano metropolis. It was discovered that Some professional accountants do not demonstrate integrity in the course of rendering professional accounting services and therefore, it is recommended that Professional accountants should not only behave with integrity but be seen to do so. The paper recommends that a professional accountant’s advice and work should be uncorrupted by self-interest or other financial or behavioural motives and should not be influenced by the interests of other parties.
Keywords: Ethics, Integrity, Quality, Professional Accounting Services.

DOWNLOAD FULL TEXT HERE

https://afra.org.ng/wp-content/uploads/2022/03/pro2019018.pdf

Leave a Reply

Your email address will not be published.