Author(s): Newman Wadesango
This desktop study explores the role of internal ethical oversight in shaping the quality and reliability of financial reporting and corporate disclosure practices. As organizations face increasing pressure to maintain transparency and accountability, internal mechanisms such as ethics committees, compliance officers, and codes of conduct have emerged as critical tools for promoting integrity in financial operations. The study reviews existing literature to assess how ethical oversight structures influence reporting accuracy, reduce the risk of financial misstatements, and enhance stakeholder trust. Emphasis is placed on the effectiveness of internal control systems, ethical leadership, and organizational culture in deterring fraudulent behavior and encouraging full disclosure. Findings from prior empirical and theoretical research suggest that strong ethical governance frameworks are positively correlated with improved financial reporting standards and reduced incidence of accounting irregularities. The study also highlights challenges organizations face in implementing ethical oversight, including resistance to change and lack of enforcement mechanisms. By synthesizing insights from academic journals, regulatory reports, and corporate case studies, this research underscores the strategic value of embedding ethics within financial governance. The paper concludes with recommendations for strengthening ethical oversight to foster more transparent and accountable financial reporting environments.