Abstract
This research investigates the impact of International Financial Reporting Standards (IFRS) adoption on the quality of financial reporting in Anambra State, Nigeria. The objectives are to: (1) assess the improvements in financial reporting quality post-IFRS adoption, (2) analyze the challenges faced during the transition to IFRS, and (3) evaluate the perceptions of financial professionals regarding IFRS. A survey design was employed to gather data from accountants and auditors. The sample size, calculated using Taro Yamane's formula, ensures a representative sample. United Bank for Africa (UBA) was chosen as the case study for its early adoption of IFRS. The reliability coefficient score of the survey was 0.88. Findings suggest that IFRS adoption has significantly improved financial reporting quality, despite initial transition challenges. It is recommended that companies in Anambra State continue to enhance their IFRS implementation processes to fully realize the benefits of improved financial reporting.
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