Abstract:

The objecting of this research work is to examine the effect of integrity and reputation on the financial reporting of deposit money banks in Nigeria, to examine the effect of accountability and honesty on the financial reporting of deposit money banks in Nigeria, to assess the effect of fairness on the financial reporting of deposit money banks in Nigeria, to determine the effect of law abiding on the financial reporting of the deposit money banks in Nigeria and to establish the effect of loyalty on the financial reporting of deposit money banks in Nigeria. To this end, The study examined effect of ethical practices on the financial reporting of deposit money banks in Nigeria. The study employed the survey design and the purposive sampling technique to select 20 banks staffs. A well-constructed questionnaire, which was adjudged valid and reliable, was used for collection of data from the respondents. The data obtained was analyzed using the Pearson correlation analysis. The results that there is positive and significant relationship between honesty & integrity with significant effect on the financial reporting. Furthermore, a positive and significant relationship exists between law abiding and financial reporting. A positive and significant relationship lastly, positive and significant relationship exists between integrity and reputation and financial reporting the exists between accountability and honesty and financial reporting. And results were found to be consistent with empirical findings of past studies in literature. Thus, ethical practices are a crucial factors and strong predictors of financial reporting of deposit money banks in Nigeria. The paper then recommend that Nigeria banks should work more on their integrity and reputation on the financial reporting. Accountability and honesty should be taking serious by Nigeria banks. Nigeria banks should fair in all their dealings because these will reflect on the financial reporting. Nigeria banks should be law abiding on their financial reporting to avoid suspension, penalties and fine against them.