Accounting Code of Ethics: Severity Analysis of Threats to Compliance of Auditors in Nigerian Business Environment

The study examined the severity of five (5) major threats to compliance with code ethics by auditors in Nigerian business environment. These are Intimidation Threats, Self interest Advocacy Familiarity Threats and self review Threats. Using survey research design, data for were obtained primarily through questionnaire deigned reflect point Likert scale. internal reliability constructs on each item was done using Cronbach’s Alpha coefficient value above 0.70 all items construct. With random sampling, questionnaires distributed 360 auditorsfrom three (3) states Nigeria namely Kogi, Benue, plateau private practice employment organizations out which 210 them returned 195 found usable. Responses extent respondent agree or disagree nature construct threat analyzed empirically simple percentage non – parametric statistics ranking percentages. Findings indicated that among faced course their duty, (ITs) ranked first most severe categories threats. Further correlation analysis revealed a strong, positive significant relationship between recommended others should have adequate sufficient regard career reputation striving constantly towards objectivity, honesty, probity. traits character complete virtue enable stand firm against odds profession.