This study evaluated the relationship between IPSAS adoption and financial reporting
quality in South West, Nigeria. Specifically, it analysed the effect of IPSAS adoption on …

Purpose The purpose of this paper is to examine the effects of the implementation of the
International Public Sector Accounting Standards (IPSAS) on Nigeria's financial reporting …

Purpose This study aims to provide quantitative information on the research trends of
international public sector accounting standards (IPSAS). Design/methodology/approach …

There is a worldwide debate regarding the implementation of IPSAS due to the potential
obstacles that may face governments when they start moving to the full accrual basis. Of …

Research Question: the study identifies the reasons behind the country choice between
different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing …

The processing industry can mostly help to diversify raw materials export-oriented economy
in situations of crisis. Searching and clearing out of key financial mechanisms and their …

The paper examines the impact of IPSAS adoption on the quality of financial reporting in the
Nigerian public sector. 164 respondents selected from the account departments of all …

Public management reform under the dome of accruals Page 1 Revista de Contabilidad
Spanish Accounting Review 23 (1) (2020) 91-101 REVISTA DE CONTABILIDAD SPANISH …

This study evaluated the relationship between International Public Sector Accounting
Standard (IPSAS) adoption and reliability, credibility and integrity of financial reporting in …

The purpose of this study is to ascertain the impact of International Public Sector Accounting
Standard (IPSAS) on reliability, credibility and integrity of financial reporting in State …