Abstract

This study investigates the impact of accounting process quality (APQ) on the integrity of financial reporting among companies listed on the Nigerian Exchange Group (NGX), formerly the Nigerian Stock Exchange (NSE). Grounded in agency theory (Jensen & Meckling, 1976), stewardship theory (Davis et al., 1997), and institutional theory (DiMaggio & Powell, 1983), the study employs a quantitative cross-sectional survey design with a sample of 120 finance professionals drawn from 60 listed companies across six sectors. Data were collected using a validated structured questionnaire and analysed through descriptive statistics, Pearson correlation, and multiple regression analysis. Results reveal that internal control systems, human capital quality, technology adoption, regulatory compliance, and external audit quality jointly account for 68.4% of the variance in financial reporting integrity (R² = 0.684, F = 47.23, p < 0.001). Internal control systems emerged as the strongest predictor (β = 0.412, p < 0.001), followed by external audit quality (β = 0.287, p < 0.001) and human capital (β = 0.241, p = 0.003). These findings have significant implications for regulators, board audit committees, and accounting practitioners operating within the NSE ecosystem.