Moderando la influencia de la diversidad idiosincrásica en las relaciones entre la ética contable y la calidad de los informes financieros.


  • Ofuan James ILABOYA Professor of Accounting and Taxation
  • Oscar Chijioke Mgbame Professor
  • Okhae James Ibhadode Dr
  • Godwin Ohiokha Dr


Palabras clave:

Diversidad idiosincrásica, calidad de la información financiera, ética contable, integridad, comportamiento profesional


Propósito- Este estudio investiga sobre la influencia moderadora de la diversidad idiosincrásica en las relaciones entre la ética contable y la calidad de los reportes financieros, en el contexto de los interminables colapsos corporativos.

Metodología- El estudio se fundamenta en la filosofía positivista con una estrategia de investigación deductiva. Empleamos una triangulación teórica combinando la teoría de la agencia y la teoría de la dependencia de recursos. El tamaño de la muestra, de trescientos ochenta y cuatro encuestados, se estableció utilizando el enfoque de Cochran (1977). Los datos primarios se recopilaron para el estudio mediante un enfoque de encuesta y se analizaron mediante la técnica de regresión de mínimos cuadrados ordinarios.

Logros- El estudio valida de manera significativa la relación entre la ética contable y la calidad de los informes financieros. Además, encontramos como  significativa la influencia moderadora de la diversidad idiosincrásica en la relación entre la ética contable y la calidad de la información financiera..

Implicaciones prácticas- El estudio muestra la importancia estratégica de los profesionales de la contabilidad de diversas nacionalidades para brindar informes financieros de calidad en Nigeria.

Limitaciones/implicaciones- La investigación propuesta es un estudio a nivel nacional para Nigeria, que mejora la amplia generalización de los resultados.

Originalidad/valor- Si bien los estudios existentes han considerado principalmente la dinámica de la ética contable y la información financiera, el estudio actual se centra en comprender la influencia moderadora de la diversidad idiosincrásica en la relación entre la ética contable y la calidad de la información financiera. 


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Biografía del autor/a

Oscar Chijioke Mgbame, Professor

Department of Accounting, Faculty of Management Sciences, University of Benin, Benin-City, Nigeria.           

Okhae James Ibhadode, Dr

       Finance Department, Niger Delta Development Commission, PortHacourt, Rivers State, Nigeria.


Godwin Ohiokha, Dr

Department of Accounting, Faculty of Arts, Management and Social Sciences,  Edo University, Uzairue, Edo State, Nigeria.  


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Cómo citar

ILABOYA, O. J., Mgbame, O. C., Ibhadode, O. J., & Ohiokha, G. (2024). Moderando la influencia de la diversidad idiosincrásica en las relaciones entre la ética contable y la calidad de los informes financieros. Revista De Métodos Cuantitativos Para La Economía Y La Empresa, 1–24.