ABSTRACT
This study examines ethical considerations in accounting practices; exploring challenges faced by accountants and the impact of ethics on accounting decisions. In this study, accounting firms who are members of the association of chartered certified accountants in Nigeria were selected as the sample using convenience sampling technique and data was collected from this firms from year 2012 to 2022
The comprehensive research design was used in this study.The population of the research study comprises of members of the international federation of accountants. This study adopts both descriptive and inferential analysis. Descriptive statistics and correlation analysis will be employed as univariate analysis tools while the panel data regression will also be employed.
The findings of the study showed thatthere is a statistically significant relationship between accounting ethics and accounting decisions, this study showed that there is a moderate association between accounting ethics and company performance, strong support was found for the relevance of accounting ethics to accountant integrity and fair financial reporting.
Based on this findings, the study concluded that there is a significant influence of accounting ethics on accounting decisions and while a moderate association between accounting ethics and company performance was observed, the broader ramifications of ethical considerations on accountant integrity and fair financial reporting emerged as paramount.
