THE EFFECT OF TRADE AGREEMENTS ON INTERNATIONAL ACCOUNTING PRACTICES
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- NGN 5000
ABSTRACT
This study explores THE EFFECT OF TRADE AGREEMENTS ON INTERNATIONAL ACCOUNTING PRACTICES, focusing on understanding changes in financial reporting, compliance requirements, and cross-border transaction accounting. A survey research design was utilized to gather data from a wide range of accounting professionals. Using Taro Yamane's formula, a sample size of 400 accountants from Kano was derived, ensuring a representative sample. Kano was selected due to its active trade environment and international business connections. The reliability coefficient score of the survey instrument was 0.87. Findings reveal that trade agreements significantly influence accounting practices, necessitating updates in financial reporting and compliance to align with international standards. The study recommends ongoing monitoring of trade agreements' impacts and adapting accounting practices to ensure compliance and accuracy in financial reporting.
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