Financial reporting has been complicated with fraud and corruption. This is not because there are no accounting principles and standards to prevent the report. The problem is with human nature. It is depraved. The willingness to implement what is right is weaker than the desire to act otherwise. The concern of this study is to apply Christian-ethical principles in financial reporting to check and control fraudulent and corrupt practices. The method was thematic content analysis. Synthesizing the textual data, it was found that beyond professional principles and standards, Christian ethics undergirds professional practice of financial reporting in keeping with the rules and regulations of reporting. Values like transparency, accountability, uprightness, integrity, and selflessness were restraining factors on accountants to decide on full disclosure in financial reporting. This has implications for controlling fraud and corruption.
SUBAIR et al. (Mon,) studied this question.