THE EFFECT OF ACCOUNTING FOR CROSS-BORDER COMPLIANCE AND REGULATORY REQUIREMENTS
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- NGN 3000
ABSTRACT
This study investigates THE EFFECT OF ACCOUNTING FOR CROSS-BORDER COMPLIANCE AND REGULATORY REQUIREMENTS, focusing on understanding compliance challenges, evaluating the effectiveness of current practices, and identifying best practices for international firms. A survey design was adopted to collect data from a broad spectrum of accounting professionals. The sample size, determined using Taro Yamane's formula, was 400 accountants from Lagos, ensuring a representative sample. Lagos was chosen for its significant cross-border business activities. The reliability coefficient score of the survey tool was 0.88. Findings reveal that cross-border compliance and regulatory requirements significantly impact accounting practices, necessitating continuous updates and training for accountants to keep pace with international regulations. The study recommends enhancing global regulatory harmonization and providing ongoing professional development for accountants to improve cross-border compliance.
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