International records / OpenAlex research

Auditing Systems and Financial Reporting Quality in Selected Ministries in Delta State, Nigeria

This study examined the relationship between auditing systems and financial reporting quality in selected ministries in Delta State, Nigeria. The study was motivated by persistent concerns regarding the credibility, transparency, and accountability of financial reporting within public sector institutions despite the implementation of various public financial management reforms in Nigeria. Specifically, the study investigated the effects of audit queries, audit monitoring quality, revenue performance, expenditure performance, International Public Sector Accounting Standards (IPSAS) compliance, …