THE IMPACT OF ACCOUNTING ON INTERNATIONAL FINANCIAL REPORTING COMPLEXITIES
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- 1-5 Chapters
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- NGN 3000
ABSTRACT
This research assesses THE IMPACT OF ACCOUNTING ON INTERNATIONAL FINANCIAL REPORTING COMPLEXITIES, with objectives to identify key challenges, evaluate the effectiveness of current practices, and propose solutions. A survey design was adopted to capture insights from a broad spectrum of accounting professionals. The sample size, determined using Taro Yamane's formula, was 380 accountants from Lagos, ensuring comprehensive data collection. Lagos was chosen for its significant international business activities. The reliability coefficient score of the survey tool was 0.86. Findings highlight that complexities in international financial reporting arise from differing national regulations, frequent changes in global standards, and varied interpretations of accounting principles. The study recommends harmonizing international accounting standards and providing ongoing education to accountants to navigate these complexities effectively.
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