Sep 2026· Iraqi Journal for Administrative Sciences· 0 citations
Abstract
This research aims to measure the impact of International Public Sector Accounting Standards (IPSAS) on reducing financial fraud within Iraqi government units. Iraqi government units constitute the research population due to their importance in managing public funds. The research sample consisted of accountants and auditors working in these units. A questionnaire was used as the primary data collection tool from the selected government units. A total of 230 employees participated in the questionnaire, which was distributed both in person and electronically. All questionnaires were valid. The statistical software SPSS version 26 was used for data analysis.
The research concluded that (IPSAS) has a significant impact on reducing financial fraud in government units. Therefore, the research recommends the adoption and application of (IPSAS) in government units, as well as strengthening training and professional development programs for employees in the field of government accounting to enhance their understanding and application of these standards
Fraud in public institutions, especially in financial management, remains a critical issue that
undermines transparency and accountability, leading to significant financial losses and eroded
public trust. The main objective of this research was to evaluate the relationship between these
forensic accounting technique...
Inyada, Sunday Joseph· Journal of Accounting and Fi...· 0 citations
Financial reporting in Nigeria’s public sector is often constrained by manual processes,
bureaucratic inefficiencies, and error-prone procedures, leading to challenges in timely and
accurate compliance with International Public Sector Accounting Standards (IPSAS). This study
examined the relationship between financi...
E. Isang· Journal of Accounting and Fi...· 0 citations
The study focused on international public sector accounting standard implementation and
performance of public sector in Nigeria. Survey research design was adopted. The data were
collected through questionnaire administration. The population of the study is made up of 100
management and staff of Abia state Ministry of...
Joy Nwanyisunday Konze· IIARD INTERNATIONAL JOURNAL...· 0 citations
Introduction: This study is motivated by the importance of financial statement quality as a form of accountability in village financial management and as an essential element in promoting transparency and accountability in public governance. The implementation of public sector accounting is considered a crucial factor...
Scant empirical studies on public accounting reforms and financial management of federal
government agencies necessitated the need to examine the relationship between public
accounting reforms and financial management of federal government agencies in Nigeria.
The population of the study comprised 90 federal governm...
Eneisik Gogo Erasmus· Journal of Accounting and Fi...· 0 citations
Internal auditing is an important management function in private sector banks because it strengthens internal controls, supports risk management, improves regulatory compliance, prevents fraud, and enhances operational efficiency. This study examines internal audit procedures in Indian private sector banks with particu...
Suraram Srilakshmi, M. S. Reddy· International Scientific Jou...· 0 citations
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