International records / OpenAlex research

Effect of International Public Sector Accounting Standards Application on Financial Reporting Quality of Government Establishments in Akwa Ibom State, Nigeria

This study examined the effect of International Public Sector Accounting Standards (IPSAS) application on financial reporting quality in the Office of the Accountant General, Akwa Ibom State, Nigeria. Against the backdrop of global moves towards improved public financial management and transparency, IPSAS adoption was aimed to enhance the credibility, comparability, and reliability of financial reports. However, despite Nigeria’s formal adoption of IPSAS in 2010, implementation has been slow and inconsistent, particularly at the state level, leading to concerns about its actual effect on finan…