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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Odunayo F. Oyedepo

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Review Open access Sep 2026

Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Financial Transparency in the Nigerian Public Sector

This study empirically examines the impact of International Public Sector Accounting Standards (IPSAS) adoption on financial transparency in the Nigerian public sector. Motivated by Nigeria's formal commencement of IPSAS implementation in 2014 and the persistent gap in large-sample primary evidence on its outcomes,...

Odunayo F. Oyedepo · 0 citations

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