Madawaki, Abdulkadir (2014) Impact of regulatory framework and environmental factors on accounting practices by firms in Nigeria. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

Preview

PDF Available under License Creative Commons Attribution Non-commercial No Derivatives. Download (347kB) | Preview

Abstract

This paper looked at development of accounting practice in Nigeria and analyzes how the country's economic, taxation, and other factors affect the development of financial accounting regulations in Nigeria.The study observed that political issues, privatization and capital market growth brought about several reforms that have improved financial reporting and disclosure requirements in Nigeria.The study suggests the strengthening the capacity of accounting regulatory bodies for monitoring and enforcing accounting standards, and building the capacity of accounting professional bodies to build the confidence of stakeholders in the accounting function and to inspire potential investors.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Accounting development; accounting regulation; environmental factors; Nigerian firms;
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Mar 2015 09:28
Last Modified:	18 Apr 2016 01:58
URI:	https://repo.uum.edu.my/id/eprint/13389

Actions (login required)

View Item