Determinants of International Public Sector Accounting Standards-IPSAS. Financial reporting quality in Nigeria. Office of Accountants – General of the Federation, Abuja

      Аннотация: This study sought to find out what is Determinants of International Public Sector Accounting Standards (IPSAs) on financial reporting quality in Nigeria. The study targeted the extent and quality of accounting information is comparable when accounting standards and policies are applied consistently from one period to another, from one region to another and from entity to another and the state of things of being the same from the origin to the present time in Nigeria. The study adopted and explanatory design which is described as a method of obtaining background information by administering questionnaire to a sample of individuals in Federal Ministry of Finance Office of Accountant-General of the Federation and other MDAs (Ministries Departments and Agencies). The study recommends that further research should be carried out on the adoption (IPSAS) and its determinants of international public sector Accounting (IPSAS) on financial reporting quality in developing economies like in Nigeria. The study examine the implications of (IPSAS) based on the determinants of international public sector Accounting (IPSAS) on financial reporting quality in Nigeria and also highlighted

Ключевые слова: Accounting, accounting standarts, Nigeria, IPSAS