Abstract:
This study examines the financial reporting challenges faced in the digital economy in Lagos State, Nigeria. The objectives are to: (1) identify key challenges in financial reporting within the digital economy, (2) assess the impact of these challenges on reporting accuracy, and (3) analyze strategies to overcome these challenges. A survey design was chosen to gather data from financial professionals and IT experts. The sample size, derived using Taro Yamane's formula, ensures statistical validity. Interswitch Group was chosen as the case study due to its leadership in the digital economy. The reliability coefficient score of the survey was 0.88. Findings reveal significant challenges in financial reporting within the digital economy, including data security, technological integration, and regulatory compliance. It is recommended that companies in Lagos State adopt robust digital reporting frameworks and invest in cybersecurity measures to address these challenges effectively.
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