THE INFLUENCE OF CORPORATE CULTURE ON FINANCIAL REPORTING PRACTICES
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- NGN 3000
ABSTRACT:
This research investigates the influence of corporate culture on financial reporting practices in Edo State, Nigeria. The objectives are to: (1) assess the impact of corporate culture on the accuracy and integrity of financial reports, (2) evaluate how culture affects compliance with reporting standards, and (3) analyze the role of leadership in shaping financial reporting culture. A survey design was employed to collect data from corporate managers and financial officers. The sample size, derived using Taro Yamane's formula, ensures representativeness. Guinness Nigeria Plc was chosen as the case study due to its distinct corporate culture. The reliability coefficient score of the survey was 0.87. Findings indicate that a strong corporate culture significantly enhances the accuracy and integrity of financial reports, promoting compliance with standards. It is recommended that companies in Edo State foster a positive corporate culture to improve financial reporting practices.
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