International records / OpenAlex research

Impact of IPSAS Compliance on Faithful Representation of Financial Reporting by State Governments in Northern Nigeria

This study examines the impact of International Public Sector Accounting Standards (IPSAS) compliance on faithful representation of financial reporting by state governments in northern Nigeria. The population of the study comprises of 19 state governments in northern Nigeria. The study employed the non-survey research design. Secondary data were used, sourced from the office of the state Accountant General of each of the sampled states and the state government websites for the period 2015 to 2022.The independent variable was IPSAS compliance measured as compliance with the reporting requiremen…