IDEAS home Printed from https://ideas.repec.org/a/vrs/mjsosc/v10y2019i1p177-191n16.html
   My bibliography  Save this article

Investigating Effects of Accounting Ethics on Quality of Financial Reporting of an Organization: Case of Selected Commercial Banks in South Sudan

Author

Listed:
  • Mabil Azona Nyok

    (Mount Kenya University)

Abstract

The purpose of this study was to investigate the effects of accounting ethics with regards to its financial reporting quality in South Sudan. Specifically, the study examined the influence of accountants’ competence, accountants’ independence, accountants’ objectivity and accountants’ integrity on quality of financial reports amongst South Sudanese commercial banks. Descriptive survey design was utilised to conduct the study. The target population in this study was 190 accountants distributed over the head offices of 8 commercial banks that were domiciled in South Sudan. Stratified sampling was employed incorporating each segment of the population sample. The study targeted 129 respondents to participate in the study where questionnaires were used as data collection tools. Study results established that competence of accountants (β = 0.456; p

Suggested Citation

  • Mabil Azona Nyok, 2019. "Investigating Effects of Accounting Ethics on Quality of Financial Reporting of an Organization: Case of Selected Commercial Banks in South Sudan," Mediterranean Journal of Social Sciences, Sciendo, vol. 10(1), pages 177-191, January.
    • Handle: RePEc:vrs:mjsosc:v:10:y:2019:i:1:p:177-191:n:16
    DOI: 10.2478/mjss-2019-0016
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/mjss-2019-0016
    Download Restriction: no
    File URL: https://libkey.io/10.2478/mjss-2019-0016?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:mjsosc:v:10:y:2019:i:1:p:177-191:n:16. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.