IMPLICATIONS OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS ADOPTION AND FINANCIAL REPORT QUALITY IN LAGOS STATE
Journal Title: International Journal of Advanced Research (IJAR) - Year 2019, Vol 7, Issue 1
Abstract
The Poor quality of Financial Report in Nigeria can be attributed to inherent inadequacies present in the Accounting systems. This paper aimed to evaluate the adoption of International Public Sector Accounting Standards (IPSASs) as well as the financial report quality in Lagos State. The paper employed primary source of data, while the population consisted of all the public sector workers in Lagos State. The sample size was 300 comprising public sector accountants and auditors using stratified random sampling technique. Data were collected with the aid of questionnaires. A total of 291 copies of questionnaire were retrieved from the respondents. Data were analyzed using paired sampled T-test. The paper revealed that the adoption of IPSASs has a significant influence on financial report quality (t = -28.787, p = 0.000) and concluded that the adoption of IPSASs influenced financial report quality in Lagos State.
Authors and Affiliations
Ifeoluwapo Adebimpe OYEWOBI
Keywords
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- EP ID EP464954
- DOI 10.21474/IJAR01/8430
- Views 53
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