www.iaset.us editor@iaset.us ACCOUNTING ETHICS AND ACCOUNTING EDUCATION IN SELECTED TERTIARY INSTITUTIONS IN NIGERIA Soetan, T. A. Department of Business Administration and Marketing, Babcock University, Ilishan-Remo, Ogun State, Nigeria ABSTRACT This study examined the effect of accounting ethics on the accounting education in selected Nigerian tertiary institutions. The responses from one hundred students in selected three Nigerian tertiary institutions were analyzed using descriptive statistics, simple regression analysis, and multiple regression analysis. The research findings indicate that an accounting ethics have not received the type of attention needed in the curriculum of the accounting departments in Nigerian tertiary institutions. Based on these research findings, the inclusion of ethics as a separate course in the accounting programme and integration of ethics in other courses offered in the accounting departments in Nigerian tertiary institutions were recommended. KEYWORDS: Ethics, Education, Accounting Curriculum, Scandal, Nigerian Tertiary Institutions Article History Received: 06 Mar 2018 | Revised: 28 Mar 2018 | Accepted: 03 Apr 2018 INTRODUCTION Education has been known globally to be the foundation of the socio-economic development of any nation. No country can develop socially, economically, and politically without putting the right education in place. This also applies to Nigeria as the country cannot develop beyond the type of education that exists in the nation. While it is true that education in all disciplines is required for the development of a nation, it is also well established that accounting education occupies a very special and crucially important position in the economic, social, and political development of a nation. The level of development of a nation depends on the business activities that are taking place in that nation. For the business activities to function effectively and efficiently there must be some well -trained accounting professionals that will help this process to flourish (Samuel, Mamman, & Mustapha, 2017; Herbert, Anyahara, Okoroafor, & Onyilo, 2016; Olarewaju, 2015). The accounting professionals play animportant role in the confidence building of the public who are the stakeholders in the business activities of a nation. The loan providers, the suppliers, the investors, the shareholders, the employees, the customers, and other users of financial statements are interested in the quality accounting information that will help them in making informed investment and economic decisions. The type of financial statements prepared and audited by accounting professionals will determine the level of confidence of the stakeholders in the business activities of the nation (Herbert, Anyahara, Okoroafor, & Onyilo, 2016; Olarewaju, 2015; Usang, Agbor, & Dandago, 2013, 2013; Idialu & Oghuma, 2007). International Journal of Business and General Management (IJBGM) ISSN(P): 2319-2267; ISSN(E): 2319-2275 Vol. 7, Issue 3, Apr - May 2018; 31-44 © IASET