THE IMPACT OF REGULATORY CHANGES ON FINANCIAL REPORTING PRACTICES
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- 1-5 Chapters
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- NGN 3000
ABSTRACT
This research investigates the impact of regulatory changes on financial reporting practices in Anambra State, Nigeria. The objectives are to: (1) assess the implications of new financial reporting regulations, (2) evaluate the challenges faced by companies in complying with these regulations, and (3) analyze the benefits of regulatory compliance. A survey design was adopted to collect data from accountants and financial managers. The sample size, determined using Taro Yamane's formula, ensures representativeness. Fidelity Bank Plc was selected as the case study due to its compliance with recent regulatory changes. The reliability coefficient score of the survey was 0.86. Findings reveal that regulatory changes significantly impact financial reporting practices, posing compliance challenges but also offering benefits such as improved transparency and stakeholder confidence. It is recommended that companies in Anambra State enhance their compliance frameworks and invest in training to navigate regulatory changes effectively.
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