The purpose of this paper is to examine the effects of the implementation of the International Public Sector Accounting Standards (IPSAS) on Nigeria’s financial reporting quality.,The study employed a survey research design to determine the effects of the implementation of the IPSAS on Nigeria’s financial reporting quality. Partial Least Square 3(SmartPLS 3) technique of analysis was applied to achieve the research objective.,The study found that accountability positively and significantly affects the quality of financial reporting in Nigeria. Specifically, IPSAS has improved the level of accountability, which in turn improved Nigeria’s financial reporting quality.,The study only explored two explanatory variables whereas other variables such as transparency, corruption minimization, comparability and faithful representation were not considered in this study. It is, therefore, recommended that further studies could expand the scope to cover some other variables not included in this paper.,IPSAS-Accrual has engendered the Nigerian Government to launch the Asset Tracking and Management Project (ATMProject) in order to easily track its assets for the purpose of accountability. Thus, accountability was discovered in this study to be the most essential factor to enhance the quality of financial reporting using accrual-based IPSAS in Nigeria.,Accountability will impact positively on the lives of Nigerians in relation to the application of public funds to impact on the lives of the masses.,The statistical significance of accountability found in this study, using partial least square technique of data analysis, will further enhance financial integrity in the country.

中文翻译：

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实施国际公共部门会计准则对尼日利亚财务报告质量的影响

本文旨在研究实施国际公共部门会计准则（IPSAS）对尼日利亚财务报告质量的影响。该研究采用调查研究设计来确定实施IPSAS对尼日利亚财务报告的影响报告质量。应用偏最小二乘3（SmartPLS 3）分析技术来达到研究目的。研究发现，问责制对尼日利亚的财务报告质量产生了积极而显着的影响。具体而言，国际公共部门会计准则提高了问责水平，从而提高了尼日利亚的财务报告质量。该研究仅探讨了两个解释性变量，而其他变量如透明度，腐败最小化，本研究未考虑可比性和忠实代表。因此，建议进一步研究以扩大范围，以涵盖本文未包括的其他一些变量。IPSAS-Accrual促使尼日利亚政府启动了资产跟踪和管理项目（ATMProject），以便轻松跟踪其以问责为目的的资产。因此，在这项研究中，问责制是使用基于应计制的IPSAS在尼日利亚提高财务报告质量的最重要因素。问责制将对尼日利亚人的生活产生积极影响，涉及运用公共资金对，使用部分最小二乘数据分析技术，在这项研究中发现了问责制的统计意义，