Title: EVALUATING THE INFLUENCE OF ETHICAL STANDARDS, REGULATORY COMPLIANCE AND PROFESSIONAL INTEGRITY ON FINANCIAL REPORTING PRACTICES
Author: Dr. Sumita Roy
Abstract:

This research investigates the influence of ethical standards, regulatory compliance and professional integrity on Financial Reporting Practices across Indian industries between 2020 and 2025. In light of recent corporate scandals and evolving regulations, the study aims to assess how ethics and compliance shape transparency, accuracy and stakeholder confidence in Financial Disclosures. Using a mixed-method approach combining survey data from 200 finance professionals and secondary analysis of corporate reports, the findings reveal a strong positive correlation between ethical governance and the quality of Financial Reporting. Companies demonstrating higher compliance with SEBI and MCA regulations exhibited fewer misstatements and enhanced credibility. Furthermore, sectors integrating technology-driven compliance tools achieved superior accountability. The study concludes that ethical culture, backed by strong regulation and professional integrity, is essential to restoring investor trust and sustaining corporate transparency in India’s dynamic financial landscape

Keywords: Ethical Accounting, Financial Reporting, Regulatory Compliance, Professional Integrity, Corporate Governance.
DOI: https://doi.org/10.38193/IJRCMS.2025.7622
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Date of Publication: 04-12-2025
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Published Vol & Issue: Volume 7 Issue 6 Nov-Dec 2025