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Effect of Financial Reporting Standards in Enhancing Transparency and Accountability of Energy Firms in Nigeria

This study examined the effectiveness of Financial Reporting Standards (FRS), specifically compliance with International Financial Reporting Standards (IFRS), in enhancing financial transparency and accountability among energy firms listed on the Nigerian Exchange Group (NGX) between 2015 and 2024. The study focused on two key objectives: to determine the effect of FRS compliance proxied by the IFRS disclosure index on financial transparency, measured by accrual quality, and to assess its effect on accountability, measured by audit quality. Secondary data were collected from the audited annual…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	African Journal of Accounting and Financial Research
Date	2025-10-06
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.52589/ajafr-za0ycphq
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W4414855064`

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Effect of Financial Reporting Standards in Enhancing Transparency and Accountability of Energy Firms in Nigeria. OpenAlex research, 2025. Vero Archive, record openalex:W4414855064.