THE EFFECT OF REGULATORY CHANGES ON PUBLIC ACCOUNTING FIRMS
This study examines the effect of regulatory changes on public accounting firms. The objectives are to analyze how regulatory changes impact the operations of public accounting firms, to evaluate the challenges faced by these firms in complying with new regulations, and to assess the role of regulatory bodies in facilitating compliance. A survey research design was adopted to gather data from public accounting professionals and regulatory experts. Using Taro Yamane's formula, a sample size of 220 respondents was chosen to ensure representativeness and reliability. The study focuses on Abuja, Nigeria, due to its status as the nation's regulatory hub. The reliability coefficient score for the survey instrument was 0.87, indicating high reliability. Findings indicate that regulatory changes significantly impact public accounting firms by necessitating adjustments to their operations, policies, and procedures. Compliance with new regulations poses challenges, including increased costs, the need for additional training, and the complexity of regulatory requirements. The study recommends that regulatory bodies engage in regular dialogue with public accounting firms to understand their challenges and provide clear and practical guidance on compliance. Public accounting firms should also invest in continuous professional development to stay updated with regulatory changes.
ABSTRACT
The research centered on the merger and acquisition as a viable option for effective performan...
CHAPTER ONE
INTRODUCTION
1.1
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