This study investigates the effects of ethical concept on professional judgment in financial reporting in Nigeria. This becomes necessary because ethics seems to be the reference point for professional judgment since they provide professional accountants with guidelines for conducting themselves in a manner consistent with the responsibility of their profession. To achieve this objective, research questions were raised, hypotheses were formulated, and relevant literature was reviewed. The research instrument was a carefully constructed questionnaire which was personally administered by the researchers to a sample of hundred and thirty-six (136) professional accountants in Port Harcourt. The data collected were analyzed using the Chi-square (X2) test. From this study, it was gathered that ethical concept influences professional judgments to a very high extent. We then recommend among others that professional accountants should exercise their professional judgments based on ethical concepts.
- ETHICAL CONCEPT,
- PROFESSIONAL JUDGEMENT,
- FINANCIAL REPORTING,
Available at: http://works.bepress.com/chukwumah_obara/12/