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This study examined the effect of ethical thoughts in accounting on accounting practice in Nigeria. To achieve this objective, data were collected from primary sources through a well-structured questionnaire of four sections of twenty questions administered to a sample of one hundred and sixty one (161) out of which one hundred and forty eight (148) were completed and returned.  The questionnaires were administered to the registered members of the ICAN District Society in Calabar, Nigeria and data generated from the questionnaires were analysed using IBM SPSS V.20. The results revealed a significantly negative relationship between ethical thoughts and the accounting practices of corporate organizations in Nigeria. On the basis of the findings, the study recommended the following among others: Professional accountants as custodians and producers of accounting information should adhere to the codes of professional best practices issued by relevant professional bodies. Each organization in Nigeria should establish ethics departments to ensure that activities are in line with the codes of ethics, including the financial reporting process. The composition of the Board of Directors and Audit Committees should be made up of people with corporate experience, proven integrity and financial expertise. Greater efforts should be made by the relevant professional bodies to review their various ethical codes guiding members’ conduct or behaviour in practice and widespread enlightenment coupled with stiffer penalties for professional misconduct could also be a way out. Keywords: Integrity, objectivity, professional behaviour, professional competence and due care and accounting  practice. DOI : 10.7176/RJFA/10-6-16 Publication date :March 31 st 2019

Ethical Thoughts in Accounting And Their Effects On Accounting Practice