May 18, 2023
Follow Us

ISSN – PRINT:2756-4495 | ONLINE: 2756-4487

Volume 02, Issue 02 – 2022

Sustainability Accounting and Financial Reporting Quality Among Oil and Gas Firms Operating in Niger Delta, Nigeria

Warmate Onengiyeofori Omuboi  | Email:

Mrs. Womuru-Okitche Blessing Nkechinyere | Email:


This study was conducted to establish facts that firms exhibiting high sustainability accounting financial reporting quality are less likely to engage in earnings management activities, thereby delivering financial information that is more transparent and reliable than that delivered by firms not producing high-quality reports. Empirically, it enabled us to excavate the relationship between sustainability accounting and financial reporting quality. Findings indicated that firms with high-quality sustainability reports are significantly and negatively associated with earnings management metrics Suggesting that sustainability accounting, and financial reporting quality are important factor to be considered and therefore firms that devote more resources to producing high-quality sustainability reports are likely to demonstrate strong commitment to quality that alleviates stakeholders’ concerns about the opportunistic use of sustainability accounting and reduces business risk, thereby reducing the effort auditors expend in verifying financial reports in the discharge of their duties.


Keywords: Sustainability, Accounting, Financial, Reporting, Quality.



Volume 01, Issue 02

Volume 01, Issue 01