Abstract: AN ASSESSMENT OF COMPLIANCE CHALLENGES IN FUND ACCOUNTING STANDARDS
The primary objectives of this study are to: (1) identify the key compliance challenges faced by fund accountants; (2) assess the impact of regulatory changes on fund accounting practices; and (3) evaluate the effectiveness of current compliance frameworks in mitigating risks. A survey research design was chosen for its ability to collect detailed data from a large sample. Utilizing Taro Yamane's formula, a sample size of 350 fund accountants and compliance officers from Abuja, Nigeria, was determined to be sufficient. The study focuses on a leading investment firm in Abuja to provide real-world context. A reliability coefficient score of 0.88 was achieved, demonstrating the survey instrument's reliability. Findings indicate that frequent regulatory changes and complex reporting requirements are major compliance challenges, which often lead to increased operational risks and costs. Recommendations include the development of more streamlined and consistent regulatory frameworks, increased investment in compliance training and technology, and enhanced collaboration between regulatory bodies and the fund accounting industry to address emerging compliance issues.
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Abstract: TAX COMPLIANCE CHALLENGES FOR MULTINATIONAL CORPORATIONS
This study investigates the tax compliance challenges faced by multina...
BACKGROUND OF STUDY
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