CORPORATE GOVERNANCE AND ITS INFLUENCE ON PUBLIC ACCOUNTING STANDARDS
This study aims to explore the influence of corporate governance on public accounting standards. The objectives are to examine how corporate governance practices affect the formulation of accounting standards, to assess the role of public accountants in implementing governance-related standards, and to identify the challenges in aligning corporate governance with public accounting. A survey research design was utilized to gather comprehensive data from public accountants and corporate governance experts. A sample size of 230 respondents was determined using Taro Yamane's formula, ensuring representativeness and reliability. The study focuses on Abuja, Nigeria, due to its significant number of corporate entities and regulatory bodies. The reliability coefficient score for the survey instrument was 0.86, indicating high reliability. Findings suggest that strong corporate governance practices positively influence the development and implementation of public accounting standards. However, aligning corporate governance with accounting standards poses challenges, including the need for continuous updates to standards and the complexity of integrating governance principles into accounting frameworks. The study recommends that regulatory bodies enhance collaboration with corporate governance experts and public accountants to develop standards that reflect current governance practices and ensure effective implementation.
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