AN ASSESSMENT OF COMPLIANCE CHALLENGES IN INTERNATIONAL ACCOUNTING STANDARDS
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ABSTRACT: AN ASSESSMENT OF COMPLIANCE CHALLENGES IN INTERNATIONAL ACCOUNTING STANDARDS
This research assesses the compliance challenges in international accounting standards, aiming to (1) identify the key compliance challenges faced by accountants, (2) evaluate the impact of these challenges on financial reporting accuracy, and (3) assess the measures taken to ensure compliance with international standards. A survey design was employed to gather data from a broad population, with a sample size of 389 respondents determined 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 compliance challenges such as varying regulatory requirements and lack of standardized guidelines significantly impact financial reporting accuracy. The study recommends enhancing international regulatory frameworks and providing continuous training for accountants to ensure compliance with international standards.
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