THE ROLE OF INTERNATIONAL ACCOUNTANTS IN GLOBAL FINANCIAL REPORTING
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ABSTRACT: THE ROLE OF INTERNATIONAL ACCOUNTANTS IN GLOBAL FINANCIAL REPORTING
This research investigates the role of international accountants in global financial reporting, aiming to (1) analyze the responsibilities of international accountants in ensuring compliance with global standards, (2) evaluate the impact of international accountants on the accuracy and transparency of financial reports, and (3) assess the challenges faced by international accountants. A survey design was employed to collect data from a broad population, with a sample size of 388 respondents derived using Taro Yamane’s formula, ensuring a 95% confidence level and a 5% margin of error. The study was conducted in Abuja, reflecting its central administrative role. The survey achieved a reliability coefficient score of 0.91. Findings reveal that international accountants play a crucial role in enhancing the accuracy and transparency of global financial reporting. However, challenges such as differing regulations and cultural differences persist. The study recommends continuous professional development and the adoption of standardized international accounting practices to enhance global financial reporting.
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