Browsing by Author "ADEBAYO Suraju Adeniyi"

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    International public sector accounting standards (IPSASs) and financial reporting quality of ministries, departments and agencies (MDAs) in Osun State , Nigeria.
    (Department of Mnagement and Accounting , Faculty of Admnistration, Obafemi Awolowo University., 2021) ADEBAYO Suraju Adeniyi
    This study assessed the quality of financial report of Osun State Ministries, Departments and Agencies (MDAs) before and after the adoption of International Public Accounting standards (IPSAs) accrual. It also analyzed the measures put in place by MDAs to mitigate the potential problem associated with the conversion to IPSAS accrual accounting basis. Finally it examined the effects of IPSAS accrual based accounting principles on the financial reporting quality of the MDAs. This were with a view to providing information on the effect of adoption IPSAS accrual basis of accounting on the quality of financial reports of the MDAs in Osun State.