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Dr. Olaoye Ayoola Azeez
Volume 7 Issue 1 | Mar 2024
DOI: 10.31841/KJEMS.2024.158
Views: 80
Total Downloads: 0
This research examined the influence of accounting ethical practices and governance integrity on restoring public trust in financial reporting. The study utilized a mixed-methods approach integrating desktop literature reviews and a questionnaire survey. The study reviewed forty-seven (47) scholarly articles and books between 2015 and 2024. The research purposively administered 450 copies of the questionnaire to ten different groups of stakeholders based on their availability. The study employed descriptive analysis and regression models for data analysis using Statistics Packages for Social Sciences. Findings from the study discovered a significant influence of both accounting ethical practices (β=0.69, P=0.00<0.05) and governance integrity strategies (β=1.643, P=0.00<0.05) on restoring public trust in financial reporting. Furthermore, the results disclosed that most respondents supported accounting ethical practices and governance integrity in reinstating trust in the financial reporting landscape. Through a desktop review, the research identified some significant challenges underscoring accounting ethical practices and governance mechanisms that could counteract these challenges. In conclusion, the study advocated adopting accounting ethical practices and governance integrity as indispensable tools for rebuilding public trust in financial reporting. The study recommended prioritizing the protection of whistleblowers, among other measures, which can be implemented to enhance the integrity of financial reporting. Ultimately, this research underscored the importance of nurturing a culture of integrity, transparency, and accountability to promote world economic prosperity, good governance, and investor confidence, empowering the audience with actionable insights. Keywords: Accounting ethical practice, governance integrity, restoring public trust, financial reporting.