1. THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA
ABSTRACT
The development of any accounting system requires consideration of the underlying purpose of that system. In Nigeria, government accounting processes have been conducted within the general framework of the principles of fund ac...
2. THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA
ABSTRACT
The development of any accounting system requires consideration of the underlying purpose of that system. In Nigeria, government accounting processes have been conducted within the general framework of the principles of fund ac...
3. THE IMPACT OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) IN NIGERIA PUBLIC SERVICE (A CASE STUDY OF LAGOS STATE CIVIL SERVICE)
ABSTRACT
This study examines the value relevance of international public sector accounting standards adoption in the Lagos state Civil service. The study utilizes secondary data extracted from 35 listed firms for the period of 8 years (2008 to 2015); 2008-2011 for pre IPSAS adoption a...
