International Public Sector Accounting Standard Implementation and Performance of Public Sector in Nigeria

Abimbola, O. A., Kolawole, A. & Olufunke, A. O. (2021). Impact of International public sector accounting Standards adoption on financial accountability in selected local governments of Oyo State, Nigeria. Asian Journal of Economics, Business and Accounting, 3(2), 1-9. Acho, Y. (2014). The challenges of adopting IPSAS in Nigeria. Journal of social sciences and public policy, 6(2), 29-39. AhmadImam, D., Aliyu, Y., & Tahir, F. A. (2020). International public sector accounting standard and Implementation challenges in Yobe State, Nigeria. Journal of Business and Management, 22(12), 12-20. Akintoye, I. R., & Asaolu, T. O. (2021). Public sector accounting standards in Nigeria: Challenges and Prospects. Journal of Accounting and Taxation, 13(2), 77-86. Akinleye, G. T and Alaran-Ajewole, A. P. (2018). Effect of International Public Sector Accounting Standards (IPSASs) on information delivery and quality in Nigeria. Research Journal of Finance and accounting 9(6): 147-163. Akhidime, A. E. (2012). Accountability and Financial Reporting in Nigeria Public Financial Management: An Empirical Exploration. Knowledge Review, 26 (3): 36-44. Alshujairi, M. (2014). Government accounting system reform and the adoption of IPSAS in Iraq. Research Journal of Finance and Accounting, 5(24), 1-20. Ashbaugh, H. & Pincus, M. (2001). “Domestic accounting standards, international accounting standards, and the predictability of earnings”. Journal of Accounting Research, 39: 417- Atuilik, W. (2013). The relationship between the adoption of International Public Sector Accounting Standards (IPSAS) by governments and perceived levels of corruption. Doctorate dissertation, Capella University, USA. Armstrong, P. (2007). Market reaction to the IFRS adoption in Europe, working paper, Stanford University. Babatunde, S. A. (2017). Implementing International Accounting Standards in Nigeria, Issues and Challenges. International Journal of Business Economics and Law, 12(1), 2289-1552 Ball, I., & Pflugrath, G. (2012). Government Accounting: Making Enron looks good. World Economics Barth, C. (2006). Are IFRS-based and US GAAP based Accounting amounts to Comparable? Journal of Accounting and Economics. 54(1), 68-93. Balogun, E. O. (2017). The impacts of international public sector accounting standards in the Nigerian Public sector. International Journal of Advanced Academic Research, 2(7), 15- Beest, F., Braam, G., & Boelens, S. (2009). Quality of financial reporting: Measuring qualitative Characteristics. NICE. Beredugo, S. B., Igbeng, E. I. & Eze, F. J. (2021). The significance International Corporate Governance Disclosures on Financial Reporting in Nigeria, International Journal of Business and Management. 8(8), 100-108. Biraud, G. (2012). Preparedness of United Nations System Organisation for the IPSAS. Geneva, Joint Inspection Unit, 20p. Bradshaw, M., B., & Miller, 0., (2004). Accounting Choice, home bias and U. S. Investment in Non-U. S Firms. Journal of Accounting Research, 42, 795-841. Brown, P. (2013). Some observations on research on the benefits of nations adopting IFRS. The Journal of Accounting and Finance, 13(1), 1-15. Chan, J. (2006). IPSAS and Government Accounting Reform in Developing Countries. Accounting Reform In the public sector: Mimicry, fad or Necessity. Comparative International Government Accounting Research, 2(1), 31-41. Christaens, J. Vanhee C, Manes-Rorri, F. & Aversano, N. (2014), The Effect of IPSAS on Reforming Governmental Financial Reporting; An International Comparison. International Review of Administrative Sciences 68, 648-665. Clarke, P., (2009) Interpretation of Financial Statements Chartered Association of Certified Accountants (ACCA). Covrig, P. (2007). Home Bias Foreign Mutual Fund Holdings, and the Voluntary Adoption of IAS. Journal of Accounting Research. 45(1), 1-70. Duenya, M. I., Upaa, I. U., & Tsegba, I. N. (2017). Impact of international public sector accounting Standards adoption on accountability in public sector financial reporting in Nigeria. Archives of Business Research, 5(10), 41-56. Efobi, U. R. & Bwala, A. (2013). Voluntary information disclosure practice of listed companies in Nigeria. ICAN Journal of Accounting, 2(1), 13-30. Elugom, U. F. & Onyeka, E. E. (2023). Impact of IPSAS adoption on the quality of financial reporting (a Study of the office of accountant general of the federation), Sapientia Global Journal of Arts, Humanities and Development Studies, 6(4), 313-330. Erin, O., Okoye, L. U., Modebe, N. J. & Ogundele, O. (2016). International Public Sector Accounting Standards (IPSAS). Adoption and Quality of Financial Reporting in the Nigerian Public Sector. ESUT Journal of Accountancy 7(2) 22-40. Ezeagba, C. E. (2017). The adoption of international public sector accounting standards (IPSAS) in Nigeria: Benefits and challenges. African Research Review, 11(3), 157-171 Hassan, M. (2013). Debates on accrual accounting in the public sector: A discrepancy between Practitioners and academicians. Seventh Asia pacific Interdisciplinary Research in Accounting Conference http.://www.apira2013.org/proceedings/pdfs/K102-abstract.pdf. Iyoha, F. O., & Jimoh, J. (2011). Institutional Infrastructure and the Adoption of International Financial Reporting Standards (IFRS) in Nigeria. School of Doctoral Studies. European Union Journal, 3, 17-23. Ijeoma, N. & Oghoghomeh, T. (2014). Adoption of internatonal public sector accounting standards in Nigeria: Expectations, benefits and challenges. Journal of Investment and Management, 3(1), 21-29. Jensen, M. C. & Meckling, W. H. (2016). Theory of the firm: Managerial behavior, agency costs and Ownership structure. Journal of Financial Economics, 3, 305-360. Modebe, N. J., Erin, O., Okoye, L. U., & Ogundele, O. (2016). International Public Sector Accounting Standards (IPSAS) Adoption and Quality of Financial Reporting in the Nigerian Public Sector, ESUT Journal of Accountancy, 7 (2), 22-30 Muhammad, S. (2019). Impact of Financial reporting quality on firm’s financial performance. Global Scientific Journal, 7(7), 468-481. Ngama, A. (2012). Fraud and Development of sound Financial Institutions in Nigeria. Nigerian Journal for Development Research, 1 (1), 49-56. Nongo, J. Y (2014) Spotlight on Nigeria’s IPSAS Implementation. E Y IPSAS outlook Retrieved June 20, 2016 from http://www.ey.com/IPSAS. Nongo J. Y. (2014). IPSAS Issue for Public Finance Management Executive IPSAS Outlook. E. Y COM/ IPSAS. Nyong, C. E. (2011). Nigeria’s Adoption of International Public Sector Accounting Issues and Challenges, Lagos, ICAN Public Finances Management Faculty. Odimmega, C. G. & Okolocha, C. C. (2019). Adoption of international public sector accounting standards In financial reporting by account officers in tertiary institutions in South-east, Nigeria, European Journal of Education Studies, 6(6), 18-58. doi: 10.5281/zenodo.3407719. Ofoegbu, G. N. (2015). New public management and account basis for transparency and accountability In the Nigeria public sector. Journal of Business and Management, 16(7), 104-113. Okoh, L., & Ohwoyibo, O. (2010). Public accountability: Vehicle for socio-economic development of Nigeria. International Journal of Investment and Finance, 3(2), 145-149. Okolocha, C. C., & Odimmega, C. G. (2019). Adoption of international public sector accounting standards By account officers in capturing revenues and expenses in tertiary institutions financial reporting in South-East, Nigeria. International Journal of Education and Research, 7(9), 229-242. Oko, S. U. (2018). An assessment of the impact of international public sector accounting standards (ipsas) on public sector financial reporting in Nigeria. A study of the ministry of finance Calabar, International Journal of Resea