Corporate governance and accounting ethics

Résumé

The modern business environment needs corporate governance and accounting ethics, as the main pillars of organizational accountability, transparency, and sustainability. This textbook is a complex study of both notions, combining classical theories, modern rules and regulations, and ethical norms of both national and international levels. The text critically reflects on the interaction of the governance structures, the responsibilities of the boards and shareholder roles in influencing ethical financial reporting and sustainable corporate behaviors by drawing on multidisciplinary theories such as the agency theory, stakeholder theory, institutional theory as well as political economy frameworks. The Nigerian context is highlighted with the help of the main regulatory tools, including the Companies and Allied Matters Act (CAMA, 2020), the Nigerian Code of Corporate Governance (NCCG, 2018), and the ethical statements made by the professional organizations, i.e., the Financial Reporting Council of Nigeria (FRCN), the ICAN, ANAN, and the international organizations, i.e., IFAC and OECD. Students are influenced through essential domains such as internal control mechanisms, auditing processes, sustainability governance and professional code of ethics. The book combines theory with practice with real life corporate case studies, empirical studies and critical commentary of failures and reforms in governance in developing and developed economies. The text empowers the students of the university, practitioners in the accounting profession, and policy analysts by equipping them with the competency to understand the principles of governance, assess ethical issues and put accountability systems in place that support integrity, transparency, and long-term value generation in companies.

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