EXTENT OF IPSASS IMPLEMENTATION AND QUALITY OF FINANCIAL REPORTING IN MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS): AN EMPIRICAL INVESTIGATION FROM A DEVELOPING COUNTRY

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dc.contributor.authorOgbeide, Sunday O.
dc.contributor.authorOgunmakin, Adeduro A.
dc.contributor.authorArijeniwa, Omolola J.
dc.date.accessioned2023-10-04T08:36:56Z
dc.date.available2023-10-04T08:36:56Z
dc.date.issued2023
dc.description.abstractThis study investigated the extent of international public sector accounting standards (IPSASs) implementation and the financial reporting quality of Ministries, Departments and Agencies (MDAs) in Ondo State in the South-Western Nigeria. The population of the study comprises the two hundred and sixtyeight (268) Accountants and Internal Auditor of MDAs in Ondo state as obtained from the Ondo state Accountant general’s office. Sample size of two hundred (200) respondents, consisting of the professional accountants using purposive sampling method. Primary data collated from four-point Likerttype scale questionnaire was analyzed through descriptive statistics which include frequency distribution table, mean and standard deviation. The hypothesis was tested using the simple linear regression estimation method. Findings from the analysis showed that there is partial implementation of IPSASs by Ministries, Department and Agencies (MDAs) in the State. The finding indicated that few IPSASs were yet to be fully implemented. The analysis from the study indicated that the level of the IPSASs implementation so far is reasonably positive and significant on the financial reporting quality of the MDAs. The study recommends that personnel involved in the preparation and reporting of financial statement should be trained on how to effectively implement IPSASs in compliance with the trend in IFAC financial reporting convergence policy.en_US
dc.identifier.citationOgbeide S.O,Ogunmakin A.A & ArijeniwaO,J.(2023) Extent of IPSASs Implementation and Quality of Financial Reporting in Ministries, Departments and Agencies (MDAs): An Empirical Investigation from a Developing Country. Fuoye Journal of Accounting and Management 6(1)1-12en_US
dc.identifier.issn28141717
dc.identifier.urihttp://repository.elizadeuniversity.edu.ng/jspui/handle/20.500.12398/1418
dc.language.isoenen_US
dc.publisherFuoye Journal of Accounting and Managementen_US
dc.relation.ispartofseriesVolume 6, Number 1;
dc.subjectIPSASsen_US
dc.subjectImplementationen_US
dc.subjectFinancial Reporting Qualityen_US
dc.subjectMDAsen_US
dc.subjectReliabilityen_US
dc.subjectAccountabilityen_US
dc.titleEXTENT OF IPSASS IMPLEMENTATION AND QUALITY OF FINANCIAL REPORTING IN MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS): AN EMPIRICAL INVESTIGATION FROM A DEVELOPING COUNTRYen_US
dc.typeArticleen_US
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