尼日利亚河流州和巴耶尔萨州高等院校公共部门会计准则的采用与财务报告质量

European Journal of Accounting, Auditing and Finance Research Pub Date : 2024-03-15 DOI:10.37745/ejaafr.2013/vol12n3139

Sunday Zibaghafa, Gospel J. Chukwu

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引用次数: 0

摘要

本研究调查了尼日利亚河流州和巴耶尔萨州高等院校公共部门会计准则的采用情况和财务报告的质量。研究采用了调查研究设计。研究对象包括这两个州的所有公立高等院校，样本量为 320 个。数据分析采用了第一手数据和第二手数据，并使用了单变量和多变量分析。多变量分析表明，在采用 IPSAS 标准之前和之后，里弗斯州和巴耶尔萨州的高等院校在财务报告的相关性方面没有显著差异，而在采用 IPSAS 标准之前和之后，在忠实反映、可理解性、及时性、可验证性和可比性方面有显著差异。研究得出的结论是，IPSAS 实施前和实施后对里弗斯州和巴耶尔萨州高等院校的相关性没有重大影响；IPSAS 实施前和实施后对里弗斯州和巴耶尔萨州高等院校的忠实代表性有重大影响；采用 IPSAS 之前和之后的时期在影响里弗斯州和巴耶尔萨州高等院校的可理解性方面有显著差异；采用 IPSAS 之前和之后的时期在影响里弗斯州和巴耶尔萨州高等院校的及时性方面有显著差异；采用 IPSAS 之前和之后的时期在影响里弗斯州和巴耶尔萨州高等院校的可验证性方面有显著差异。因此，本研究建议公共部门实体在编制财务报告时应同时采用《国际公共部门会计标准》前和《国际公共部门会计标准》后的原则，因为本研究证实，《国际公共部门会计标准》前和《国际公共部门会计标准》后的原则在财务报告的忠实反映方面存在显著差异。

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Public Sector Accounting Standard Adoption and Quality of Financial Reporting in Higher Institutions in Rivers and Bayelsa States, Nigeria

This study investigated public sector accounting standards adoption and quality of financial reporting in higher institutions in Rivers and Bayelsa States, Nigeria. The study adopted survey research design. The study population consisted of all public higher institutionsin both states and a sample size of three hundred and twenty (320) was utilized for the study. Primary and secondary sources of data were employed while univariate and multivariate analysis were used for data analysis. The multivariate analysis revealed that Pre – and Post- IPSAS adoption has no significant difference in the financial reporting of relevance while faithful representation, understandability, timeliness, verifiability and comparability has significant differences in the Pre- and Post-IPSAS adoption periods in the higher institutions in Rivers and Bayelsa State. The study concluded that Pre- and Post-IPSAS periods has no significant influence with relevance of higher institutions in Rivers and Bayelsa States;Both Pre- and Post-IPSAS adoption period has significant difference in influencing faith representation of higher institutions in Rivers and Bayelsa States;Both Pre- and Post-IPSAS adoption period has significant difference in influencing understandability of higher institutions in Rivers and Bayelsa States;Both Pre- and Post-IPSAS adoption period has significant difference in influencing timeliness of higher institutions in Rivers and Bayelsa States; and both Pre- and Post-IPSAS adoption period has significant difference in influencing verifiability of higher institutions in Rivers and Bayelsa State. Hence the study recommended amongst others that public sector entities should adopt both Pre-IPSAS and Post-IPSAS principles in preparing financial reporting quality in term of faithful representation because this study affirmed that both Pre and Post IPSA has significant difference in the financial reporting in term of faithful representation.

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European Journal of Accounting, Auditing and Finance Research

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