The Influence Of Accounting Standard On Financial Reporting In Nigeria Banking Sector

ABSTRACT This study is motivated by a desire to examine the influence of accounting standards on financial reporting in Nigeria banking sector. In light of the empirical review and other discussions, a number of questions arose as to whether the effects of the various accounting standards issued by the NASB on financial reporting in Nigeria and to check the level of compliance to standards issued by the NASB by business entities in Nigeria. Questionnaire was administered to some selected staff of the sampled respondents in Nigeria. Data was collected and analyzed using the simple percentage, d…