THE ROLE OF INTERNATIONAL ACCOUNTANTS IN TRANSFER PRICING
ABSTRACT
This research aims to investigate (1) the responsibilities of international accountants in the implementation of transfer pricing policies, (2) the challenges faced in maintaining compliance with global transfer pricing regulations, and (3) the impact of transfer pricing on multinational corporations' financial performance. A survey research design is justified to gather insights from a broad spectrum of international accountants working in transfer pricing. Using Taro Yamane's formula, a sample size of 350 respondents was selected, ensuring robust and representative data. The case study is conducted in Port Harcourt, Nigeria, given its prominence in the oil and gas sector, which heavily relies on transfer pricing. The reliability coefficient score of the survey instrument is 0.88, reflecting high reliability. Findings indicate that international accountants are crucial in ensuring regulatory compliance, mitigating risks, and optimizing inter-company pricing strategies. The study recommends enhanced training programs for accountants on transfer pricing regulations and the adoption of comprehensive transfer pricing documentation practices to improve transparency and compliance.
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