The Impact of Commitment to Accounting Professional Ethics on the Quality of Financial Reporting: A Field Analytical Study on Employees of the Financial and Accounting Departments at the University of Benghazi

Abstract

This study aimed to examine the impact of commitment to accounting professional ethics on the quality of financial reporting at University of Benghazi by investigating the dimensions of professional ethics represented by integrity, objectivity, professional competence, confidentiality, and professional behavior. The study adopted the descriptive analytical approach, and data were collected through a questionnaire distributed to a sample of employees working in the financial and accounting departments at the university. The findings revealed that the level of commitment to accounting professional ethics was high, and the quality of financial reporting was also found to be high. The results of the multiple regression analysis indicated a statistically significant overall effect of professional ethics on the quality of financial reporting, while the dimension of confidentiality was identified as the most influential among the ethical dimensions examined. The study recommended strengthening the ethical and professional culture within financial departments, enhancing professional training and qualification programs, and developing financial information protection systems in order to support the quality of financial reporting and enhance confidence in accounting information.