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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016 Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI) |
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| Paper Title: | INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS AND ACCOUNTABILITY IN EKITI STATE LOCAL GOVERNMENT |
| Authors Name: | Eloho DACHABA , Wilson Adebayo ADEPITI , Ademola Tosin OLOFINTUYI |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJNRD_205667
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| Published Paper Id: | IJNRD2309366 |
| Published In: | Volume 8 Issue 9, September-2023 |
| DOI: | |
| Abstract: | 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. |
| Keywords: | IPSAS, financial information quality, financial disclosure, audit quality |
| Cite Article: | "INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS AND ACCOUNTABILITY IN EKITI STATE LOCAL GOVERNMENT", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.8, Issue 9, page no.d526-d537, September-2023, Available :http://www.ijnrd.org/papers/IJNRD2309366.pdf |
| Downloads: | 000118754 |
| ISSN: |
2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID:IJNRD2309366 Registration ID: 205667 Published In: Volume 8 Issue 9, September-2023 DOI (Digital Object Identifier): Page No: d526-d537 Country: ONDO STATE, ONDO, Nigeria Research Area: Management Publisher : IJ Publication Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2309366 Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2309366 |
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ISSN: 2456-4184
Impact Factor: 8.76 and ISSN APPROVED
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