ABSTRACT

This study empirically examines the relationship between impression management and financial reporting quality in Nigeria. Specifically, this study focused on finding out how strategies of impression management (reading ease manipulation, rhetorical manipulation, thematic manipulation, visual and structural manipulation, performance benchmarking, choice of earnings number and performance attribution) affect financial reporting quality.  

In this study, we used survey research design. Our population was 175 Chartered Accountants working with university of Benin, Ambrose Ali university, Benson Idahosa University, Igbinedion University, Adegvoyaga University, Wellspring University, Federal Polytechnic Auchi, Edo state polytechnic Usen, Lighthouse Polytechnic , the 18 Local Government Councils in Edo State and Edo State Internal Revenue Service Board.

Questionnaire was used to collect data from 122 respondents which is the sample size of the study. Ordinal regression method was used to analyze data collected from the respondents. The result of the data analysis shows that Impression management negative and significant impacts on financial reporting quality,

The study concludes that impression management strategies have inverse relationship with financial reporting quality. This study recommends that ethical and complaints department should be established in companies and strengthened to enhance ethical reporting. The scope of external audit should be extended to finical narratives and the accounting regulatory bodies should find out measures to deter deceptive reporting.