References
Adedeji, B. S. (2024). IPSAS adoption and financial reporting quality in the public sector of
South-Western Nigeria: Assessment of the mediating role of contingency factors.
American Journal of Humanities and Social Sciences Research, 8(2), 21–35.
Ademola, O. S., Adedoyin, F. F., & Aluko, O. A. (2020). Institutional pressures and the adoption
of International Public Sector Accounting Standards in Nigeria. Journal of Public
Administration Research and Theory, 30(4), 612–628.
Atuilik, W. A., & Salia, H. (2019). Impact of IPSAS adoption on transparency and accountability
in managing public funds in developing countries: Evidence from Liberia. Journal of
Accounting and Taxation, 11(16), 99–110. https://doi.org/10.5897/JAT2019.0345
Bakre, O. M., Lauwo, S., McCartney, S., & Carroll, J. (2022). Accounting as a technology of
neoliberalism: The accountability role of IPSAS in Nigeria. Accounting Forum, 46(3),
228–256. https://doi.org/10.1080/01559982.2021.1997178
Bekiaris, M., & Paraponti, T. (2024). A thematic literature review on International Public Sector
Accounting Standards (IPSAS). Public Organization Review, 24(2), 481–502.
https://doi.org/10.1007/s11115-024-00773-1
Beredugo, S. B. (2021). International Public Sector Accounting Standards (IPSAS)
implementation and financial reporting: Issues and challenges in South-East Nigeria.
Journal of Accounting and Taxation, 1(1), 1–11.
Christaens, J., Reyniers, B., & Rolle, C. (2015). Impact of IPSAS on reforming governmental
financial information systems: A comparative study. International Review of
Administrative Sciences, 76(3), 537–554.
Cuadrado-Ballesteros, B., Bisogno, M., & Santis, S. (2020). Accrual-based accounting in
governments: Transparency and accountability. Public Money and Management, 40(3),
192–201.DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and
collective rationality in organizational fields. American Sociological Review, 48(2), 147–
160.
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.
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.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable
variables and measurement error. Journal of Marketing Research, 18(1), 39–50.
Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B. L., & de Colle, S. (2023). The problems
that stakeholder theory tries to solve. In R. Edward Freeman's Selected Works on
Stakeholder Theory and Business Ethics (pp. 3–27). Springer International Publishing.
Gkouma, O. G., & Filos, J. (2022). Assessing the impact of IPSAS on financial reporting and
public management in Greece. SPOUDAI Journal of Economics and Business, 72(1–2),
56–79.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (8th
ed.). Cengage Learning.
Hussaini, I. (2024). Perceived effect of IPSAS adoption on ethical behaviour in public financial
management in North-Eastern States of Nigeria. International Journal of Human
Research and Social Science Studies, 1(1), 37–45.International Public Sector Accounting Standards Board (IPSASB). (2024). 2024 edition:
Volume I handbook of International Public Sector Accounting Pronouncements.
International Federation of Accountants (IFAC).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs
and ownership structure. Journal of Financial Economics, 3(4), 305–360.
John, E. I., Ofem, E. L., Ajayi, S. O., & Nwankwo, O. (2023). International Public Sector
Accounting Standards (IPSAS) implementation and financial reporting quality in Cross
River State, Nigeria. In Sustainability and Digitisation of Accounting and Finance for
Development in Emerging Economies. Godfrey Okoye University, Enugu.
Journal of Finance and Accounting. (2025). International Public Sector Accounting Standards
(IPSAS) adoption and financial accountability: Evidence from local governments in
Ogun State. Journal of Finance and Accounting, 13(3), Article 13.
https://doi.org/10.11648/j.jfa.20251303.13
Kadhim, L. T., & Bougatef, K. (2024). The impact of international accounting and auditing
standards on the quality of financial reporting. Revista De Gestão Social E Ambiental,
18(8), e06215. https://doi.org/10.24857/rgsa.v18n8-014
Krishnan, R. (2023). Agency theory and public sector accounting reforms. Journal of
Government and Nonprofit Accounting, 12(1), 5–21.
Martínez-Peláez, R., González-Gómez-del-Miño, P., & Salazar-Sepúlveda, G. (2025). Impact of
IPSAS adoption on governance and corruption: A comparative study of Southern Europe.
Journal of Risk and Financial Management, 18(2), 67.
https://doi.org/10.3390/jrfm18020067
Mohammed, L., Odeh, M. A., Umar, B. F., Abdulkarim, U. F., Nurudeen, S. O., & Ibrahim, L.
(2022). Impact of IPSAS adoption on financial management, accountability and
transparency of selected government parastatals in Zaria. Journal of Accounting Research
and Practice, 5(2), 44–60.Nunnally, J. C. (1978). Psychometric theory (2nd ed.). McGraw-Hill.
Office of the Accountant General of the Federation (OAGF). (2023). Annual report and audited
financial statements of the Federation for the year ended 31 December 2022. Federal
Ministry of Finance.
Ojeh, E., & Eze, I. (2023). IPSAS adoption's effect on financial reporting quality in Nigeria's
public sector. International Journal of Public Sector Management, 36(4), 301–315.
Okpara, A., Nwachukwu, B., & Idowu, P. (2023). Impact of IPSAS on financial reporting in Edo
State, Nigeria. Journal of Emerging Economies and Islamic Research, 11(2), 18–34.
Sabo, J. G., Ugwudioha, O., & Wayas, J. P. (2024). Effect of adoption of International Public
Sector Accounting Standards on quality of financial reports in the public sector in
Nigeria. Journal of Law and Sustainable Development, 12(7), e3772.
https://doi.org/10.55908/sdgs.v12i7.3772
Saleh, I., Abu Afifa, M., & Alsufy, F. (2023). Challenges of adopting international public sector
accounting standards in developing countries: A systematic review. Journal of
Governance and Regulation, 12(1), 191–203.
Saunders, M., Lewis, P., & Thornhill, A. (2019). Research methods for business students (8th
ed.). Pearson Education.
Schmidthuber, L., Hilgers, D., & Alcaide-Muñoz, L. (2022). International Public Sector
Accounting Standards (IPSAS): Constituents' participation and comment letters. Public
Administration Review, 82(1), 133–146.Tawiah, V. (2022). The impact of IPSAS adoption on corruption in developing countries.
Financial Accountability & Management, 39(1), 1–22.
https://doi.org/10.1111/faam.12288
Tawiah, V. (2023). IPSAS adoption and corruption in 77 developing economies: New evidence.
Journal of Public Budgeting, Accounting and Financial Management, 35(2), 195–210.
Tawiah, V., & Soobaroyen, T. (2022). The relationship between IPSAS adoption and
government financing in developing countries. Public Money and Management, 42(5),
362–370.
Yamane, T. (1967). Statistics: An introductory analysis (2nd ed.). Harper & Row.
Zibaghafa, S., & Okpolosa, M. (2024). International Public Sector Accounting Standards
adoption and challenges of implementation in Nigeria. European Journal of Accounting,
Auditing and Finance Research, 12(1), 108–125. https://doi.org/10.37745/ejaafr.2013
