TIJJANI, BashirORMIN, Koholga2023-05-282023-05-282010https://nigeriareposit.nln.gov.ng/handle/20.500.14186/665Adegbie & 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.Introduction; Conceptual framework; Methodology; Results and discussion; Conclusions and recommendation; ReferencesenArticle