The Effect Of Accounting Standards On The Quality Of Financial Reporting In Nigeria

Abstract This research examines the effect of accounting standards on the quality of financial reporting in Nigeria. The broad objective of the study is to determine the effect of financial accounting standard on the quality of financial reporting in Nigeria and also to ascertain if accounting standard is effective in business enterprise. It also aims at bringing to the awareness of the users of financial statement the benefits of financial reporting standard towards improving business performance. The researcher adopted the primary source of data collection and the chi-square statistical tool…