INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS AND ACCOUNTABILITY IN EKITI STATE LOCAL GOVERNMENT

Registration ID: IJNRD_205667

Published ID: IJNRD2309366

DOI: Click Here to Get

Eloho DACHABA , Wilson Adebayo ADEPITI , Ademola Tosin OLOFINTUYI

IPSAS, financial information quality, financial disclosure, audit quality

Despite the implementation of policy pronouncements and legislative measures by the government, the public sector in Nigeria continues to face significant challenges in meeting the demands of stakeholders for enhanced accountability. This study aimed to examine the effects of International Public-Sector Accounting Standards (IPSAS) on the accountability of local government in Ekiti State. The present study employed a survey research design. Primary data was acquired by the administration of a meticulously designed questionnaire. The study's population consists of 251 Treasury officers and 49 Internal Audit officers in the senior cadre of the State's 16 local government regions. The researchers employed purposive sampling in order to select the 149 and 21 samples, respectively. The data was analyzed using descriptive statistics and multivariate regression analysis. The results of the study indicate a notable and statistically significant enhancement in the quality of financial information, financial disclosure, and audit quality as a result of the implementation of IPSAS. The study's findings suggest that adherence to regulations and laws, which encompass correct financial information disclosures and high-quality audits, might contribute to the accountability effects of IPSAS. The research recommends that proper disclosure of financial information be made in order to create and display financial statements in line with IPSAS. Furthermore, it is recommended that sufficient disclosure of financial information be preserved and upheld to provide a thorough audit process within the local government of Ekiti State.

Published Paper   E-Certificate

Eloho DACHABA, Wilson Adebayo ADEPITI, & Ademola Tosin OLOFINTUYI (September-2023). INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS AND ACCOUNTABILITY IN EKITI STATE LOCAL GOVERNMENT. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(9), d526-d537. https://ijnrd.org/papers/IJNRD2309366.pdf

Volume 8 Issue 9, September-2023

Pages : d526-d537

Paper Reg. ID: IJNRD_205667

Published Paper Id: IJNRD2309366

Downloads: 000121983

Research Area: Management

Country: ONDO STATE, ONDO, Nigeria

Published Paper PDF: https://ijnrd.org/papers/IJNRD2309366.pdf

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Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar | ESTD YEAR: 2016

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