International records / OpenAlex research

International public sector accounting standards compliance and financial reporting quality of ministries, departments and agencies in Rivers State

As the demand for transparency and accountability in public financial management has been on the rise, there is a need to have the International Public Sector Accounting Standards (IPSAS) effectively implemented in Government institutions. The implementation of compliance to the IPSAS standard however, has been mixed and affects the quality of financial reporting among the Ministries, Departments and Agencies (MDAs) in Nigeria. The study examines the link between IPSAS compliance and financial reporting quality of MDAs in Rivers State moderated by internal audit quality. This research is based…