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Adoption of International Public Sector Accounting Standards and the Quality of Public Sector Financial Reporting in Nigeria

Public sector financial reporting in Nigeria has long been challenged by issues of transparency, accountability, and comparability. The adoption of International Public Sector Accounting Standards (IPSAS) seeks to address these concerns by promoting globally recognized accounting practices that enhance the credibility and usefulness of government financial statements. This study, therefore, investigates the effects of the adoption of international public sector accounting standards (IPSAS) on the quality of public sector financial reporting in Nigeria, with emphasis on the Federal Ministry of …

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