The main objective of the study was to identify the challenges of IPSAS implementation in
the Nigerian Public Sector. This was as a result of low level of accountability and improper …

The study assessed the extent to which IPSAS engender financial reporting quality in
Nigeria. The study's population consisted of 426 employees of Federal Government …

Abstract The adoption of International Public Sector Accounting Standards (IPSAS)
represents a pivotal strategy for enhancing transparency and accountability in the public …

This study intended to examine the influence of financial reporting quality and efficiency in
resource utilization on public sector financial performance as the results of adoption of …

The study investigated the relationship between accounting standard adoption and financial
reporting quality of public sector entities in Rivers and Bayelsa States of Nigeria. The study …

There has been perceived weakness deeply rooted in corruption in the accountability of
government fund as experienced in all facets of Nigeria public sector and consequential …

This study delves into the conceptual analysis of the legal framework and accounting
systems within Nigeria's public sector. The instability and vagueness of Nigeria's public …

This study investigated adoption of international public sector accounting standards and
quality of financial reporting in Rwanda for the period of 2013-2023. Primary data were …