Application of Ethical Approach to Accounting Thought in Financial Reporting by Nigerian Banks

Date
2010
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Bayero University Kano-Nigeria
Abstract

Introduction; Conceptual framework; Methodology; Results and discussion; Conclusions and recommendation; References

Description
Adegbie & Adeniji (2010) and Imeokparia (2013) reported serious and diverse unethical challenges in the Nigerian banking industry after the 2004 reforms. This paper explores this claim by assessing the application of the ethical approach to accounting thought in financial reporting in the Nigerian banking industry over the period 2004 to 2012.
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