The Regulatory Framework for Enforcement of Accounting Standards.

      Аннотация: The study has described the operations of the regulatory frameworks for enforcing compliance with accounting standards and rules in Nigeria which are provided by the Nigerian Accounting Standards Board (NASB) and the Securities and Exchange Commission(SEC). Using descriptive statistics consisting of frequencies, a measure of central tendency, visual representations as well as the one sample test and the pearson's correlation data were analyzed to indicate the extent of the effectiveness of the regulatory framework in preventing cases of deviations from accounting standards and financial statement misstatement/manipulation in financial reporting in Nigeria. The study identified problems that hinder the effectiveness of the regulatory framework and has proffered recommendations to ameliorate the hindrances.

Ключевые слова: Accounting Standards, Regulatory Framework, Financial Statement, misstatement, compliance enforcement.