CORPORATE GOVERNANCE REFORMS AND THEIR IMPACT ON PUBLIC ACCOUNTING STANDARDS
ABSTRACT
This research investigates the impact of corporate governance reforms on public accounting standards, with a focus on accountability, transparency, and financial integrity. A survey design was adopted to gather data from corporate accountants and auditors, leveraging their perspectives on the changes brought about by governance reforms. Using Taro Yamane's formula, the sample size was calculated to be 375 from a population of 8,500 accountants in Abuja, ensuring accurate representation. Abuja was chosen for its significant corporate activities and regulatory environment. The reliability coefficient score of the survey instrument was 0.89, indicating high reliability. Findings indicate that corporate governance reforms have positively influenced public accounting standards by enhancing accountability and transparency, though implementation challenges remain. The study recommends further strengthening of regulatory frameworks and continuous professional training to address these challenges and ensure adherence to enhanced standards.
Background to the Study
Knowledge is required for society, community and individuals to exist, survive and advance so as...
ABSTRACT
Land use changes are global phenomenon occurring over time. Commercial land uses in most Nigerian urban centres have sprawled an...
ABSTRACT
This study provided a critical conceptual discourse into the Evidentiary Rules On Admissibility of Documentary Evidence Under Ni...
ABSTRACT
Indecent dressing like other social vices has eaten deep into the lives of the youths, especia...
BACKGROUND STUDY
In Nigeria, the main instrument for social change is western education. Education is t...
ABSTRACT
The concept of Guerrilla marketing subsumes a set of different innovative and creative approac...
ABSTRACT
The study aimed at evaluation of the revenue collection strategies in the ref...
ABSTRACT
Hospital acquired infections (HAIs) continue to be a threat to hospital admissions and workers thus contri...
ABSTRACT
This study was carried out to examine the effect of electronic payment system on customer sati...
ABSTRACT
This study is intended to find out the impact of Advertising on the sales of mobile phone in Enugu metropolis. This include inve...