Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria
Financial reporting quality (FRQ) is an important concept in organizations. Other than accounting standards, FRQ is said to be influenced by other organizational characteristics. However, the findings of prior studies on the direct effect of organizational characteristics on FRQ are inconclusive. Dr...
Saved in:
Main Author: | |
---|---|
Format: | Thesis |
Language: | eng eng |
Published: |
2019
|
Subjects: | |
Online Access: | https://etd.uum.edu.my/7826/1/Depositpermission_s901487.pdf https://etd.uum.edu.my/7826/2/s901487_01.pdf |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my-uum-etd.7826 |
---|---|
record_format |
uketd_dc |
institution |
Universiti Utara Malaysia |
collection |
UUM ETD |
language |
eng eng |
advisor |
Ku Ismail, Ku Nor Izah Ahmad, Halimah@Nasibah |
topic |
HD2709-2930.7 Corporations HF5601-5689 Accounting |
spellingShingle |
HD2709-2930.7 Corporations HF5601-5689 Accounting Mustapha, Maruf Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria |
description |
Financial reporting quality (FRQ) is an important concept in organizations. Other than accounting standards, FRQ is said to be influenced by other organizational characteristics. However, the findings of prior studies on the direct effect of organizational characteristics on FRQ are inconclusive. Drawing on the existing empirical evidence, this study examined the moderating effect of institutional factors, i.e., professionalism and political influence, on the relationship between organizational characteristics and FRQ. A total of 118 finance directors of local governments from the northwest states of Nigeria participated in the survey research. PLS-SEM was adopted to test the postulated hypotheses. The findings of the direct relationship between organizational characteristics and FRQ revealed that internal audit quality and staff competence significantly influenced FRQ while information technology and council size revealed no significant influence. Furthermore, professionalism was found
insignificant in moderating the relationships between staff competence and FRQ, information technology and FRQ, and council size and FRQ. A significant moderating effect of professionalism was only found in the relationship between internal audit quality and FRQ. However, political influence was found to significantly moderate the relationship between internal audit quality and FRQ, staff competence and FRQ, and information technology and FRQ. Political influence did not moderate the relationship between council size and FRQ. Based on the results found, the management and regulators of local governments should focus on the effective performance of organizational characteristics including high consideration for professionalism in accounting practices to achieve optimal FRQ. Also, efforts should be made to push and maintain a positive political interest when decisions to improve the FRQ of local governments are made. |
format |
Thesis |
qualification_name |
Ph.D. |
qualification_level |
Doctorate |
author |
Mustapha, Maruf |
author_facet |
Mustapha, Maruf |
author_sort |
Mustapha, Maruf |
title |
Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria |
title_short |
Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria |
title_full |
Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria |
title_fullStr |
Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria |
title_full_unstemmed |
Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria |
title_sort |
organizational characteristics and institutional factors on financial reporting quality of local governments in nigeria |
granting_institution |
Universiti Utara Malaysia |
granting_department |
Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
publishDate |
2019 |
url |
https://etd.uum.edu.my/7826/1/Depositpermission_s901487.pdf https://etd.uum.edu.my/7826/2/s901487_01.pdf |
_version_ |
1747828271890825216 |
spelling |
my-uum-etd.78262020-09-15T01:00:27Z Organizational characteristics and institutional factors on financial reporting quality of local governments in Nigeria 2019 Mustapha, Maruf Ku Ismail, Ku Nor Izah Ahmad, Halimah@Nasibah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) HD2709-2930.7 Corporations HF5601-5689 Accounting Financial reporting quality (FRQ) is an important concept in organizations. Other than accounting standards, FRQ is said to be influenced by other organizational characteristics. However, the findings of prior studies on the direct effect of organizational characteristics on FRQ are inconclusive. Drawing on the existing empirical evidence, this study examined the moderating effect of institutional factors, i.e., professionalism and political influence, on the relationship between organizational characteristics and FRQ. A total of 118 finance directors of local governments from the northwest states of Nigeria participated in the survey research. PLS-SEM was adopted to test the postulated hypotheses. The findings of the direct relationship between organizational characteristics and FRQ revealed that internal audit quality and staff competence significantly influenced FRQ while information technology and council size revealed no significant influence. Furthermore, professionalism was found insignificant in moderating the relationships between staff competence and FRQ, information technology and FRQ, and council size and FRQ. A significant moderating effect of professionalism was only found in the relationship between internal audit quality and FRQ. However, political influence was found to significantly moderate the relationship between internal audit quality and FRQ, staff competence and FRQ, and information technology and FRQ. Political influence did not moderate the relationship between council size and FRQ. Based on the results found, the management and regulators of local governments should focus on the effective performance of organizational characteristics including high consideration for professionalism in accounting practices to achieve optimal FRQ. Also, efforts should be made to push and maintain a positive political interest when decisions to improve the FRQ of local governments are made. 2019 Thesis https://etd.uum.edu.my/7826/ https://etd.uum.edu.my/7826/1/Depositpermission_s901487.pdf text eng staffonly https://etd.uum.edu.my/7826/2/s901487_01.pdf text eng public https://sierra.uum.edu.my/record=b1699012~S1 Ph.D. doctoral Universiti Utara Malaysia Aamir, S., Yasir, M., Shahzad, A., Ahmed, K., & Mehmood, N. (2014). Impact of unethical behavior on accounting practices. Journal of Basic and Applied Scientific Research, 4(May), 36–43. Abanyam, E. I., & Angahar, P. A. (2015). The Effect of the Global Financial Crisis and the Sovereign Debt Crisis on Public Sector Accounting : A Contextual Analysis. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(1), 72–79. Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2016). Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence. Journal of Accounting Research, 54(1), 3–40. Abbott, L. J., Milwaukee, W., & Parker, S. (2012). Audit fee reductions from internal audit-provided assistance : The incremental impact of internal audit characteristics. Contemporary Accounting Research, 29(65), 94–118. Abdulhamid, O.-S., & Chima, P. (2015). Local government administration in Nigeria: the search for relevance. Commonwealth Journal of Local Governance, (18), 181–195. Abimbola, O., Kolawole, A., & Olufunke, A. (2017). Impact of international public sector accounting standards (IPSAS) adoption on financial accountability in selected local governments of Oyo state, Nigeria. Asian Journal of Economics, Business and Accounting, 3(2), 1–9. https://doi.org/10.9734/AJEBA/2017/33866 Abrokwah, E., Quaye, I., Omondi, C., Osei, J., & Sarbah, A. (2015). The use of information technology (IT) among Small and medium enterprises (SMEs) in financial reporting: Evidence from Ghana. British Journal of Economics, Management & Trade, 8(4), 258–269. https://doi.org/10.9734/BJEMT/2015/18444 Abu-Nassar, M. (1993). The development of financial reporting in Jordan: a survey of preparers’ and users’ attitudes and reporting practices. Abu Bakar, N. ., & Saleh, Z. (2011). Incentives for disclosure of accounting information in public sector : A literature survey. International Research Journal of Finance and Economics, 75(1450–2887), 25–38. Abubakar, H. I. (1993). Planning and budgeting under the revised financial memoranda. ACCA. (2010). Improving public sector financial management in developing countries and emerging economies. The Association of Chartered Certified Accountants. Retrieved from http://www.accaglobal.com/content/dam/acca/global/PDF-technical/public-sector/tech-afb-ipsfm.pdf Achim, A. M. (2014). Financial accounting quality and Its defining characteristics. SEA - Practical Application of Science, II(3), 93–98. Adekunle, A. A., & Asaolu, T. (2013). An mpirical investigation of the financial reporting practices and banks’ stability in Nigeria. Kuwait Chapter of Arabian Journal of Business and Management Review, 2(5), 157–180. Adewumi, J. . (1983). Local government in Nigeria: The changing scene Benin City. Adeyemi, O. O., Akindele, S. T., Aluko, O. A., & Agesin, B. (2012). Institutionalizing the culture of accountability in local government administration in Nigeria. African Journal of Political Science and International Relations, 6(4), 81–91. https://doi.org/10.5897/AJPSIR11.127 Adeyemi, S. B., & Okpala, O. (2011). The Impact of audit independence on financial reporting: Evidence from Nigeria. Business and Management Review, 1(4), 9–25. Adhikari, P., Kuruppu, C., Wynne, A., & Ambalangodage, D. (2015). Diffusion of the cash basis international public sector accounting standard (IPSAS) in less developed countries (LDCs)–The case of the Nepali central government. The Public Sector Accounting, Accountability and Auditing in Emerging Economies, 91, 85–103. Adhikari, P., & Mellemvik, F. (2011). The rise and fall of accruals: a case of Nepalese central government. Journal of Accounting in Emerging Economies, 1(2), 123–143. Agba, M. S., Akwara, A. F., & Idu, A. (2013). Local government and social service delivery in Nigeria: A content analysis. Academic Journal of Interdisciplinary Studies, 2(2), 455–462. https://doi.org/10.5901/ajis.2013.v2n2p455 Agbedo, O. (2016). THE SUN. The Sun News Daily, p. 20th November. Agoglia, C. P., Doupnik, T. S., & Tsakumis, G. T. (2011). Accounting standards : The influence of strength on financial reporting decisions. The Accounting Review, 86(3), 747–767. https://doi.org/10.2308/accr.00000045 Ahmad, H. N. (2015). Internal audit effectiveness : Resource-based and institutional Perspectives. Australian Journal of Basic and Applied Sciences, 9(9), 95–104. Ahmed, K., & Nicholls, D. (1994). The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: The case of Bangladesh. Akande, A. A., Olowe, S. O., & Olowe, F. T. (2015). Accounting regulatory frameworks and public institutions’ compliance in Nigeria. International Journal of Economics, Commerce and Management, III(1), 1–10. Akhidime, A. . (2012). Accountability and financial reporting in Nigeria public financial. Knowledge Review Volume, 26(3), 36–44. Akhidime, A. ., & Ekiomado, E. B. (2014). Adoption and implementation of international financial reporting standards (IFRS) in Nigeria: Auditors’ perspectives. International Journal of Development and Sustainability, 5(2), 108–112. Akpan, P. A. (1990). Local government structure as a spatial framework for rural-development in Nigeria. Public Administration and Development, 10(3), 263–275. Al-Shetwi, M., Ramadili, S. M., Chowdury, H. S., & Sori, Z. M. (2011). Impact of internal audit function (IAF) on financial reporting quality (FRQ): Evidence from Saudi Arabia. African Journal of Business Management, 5(27), 11189–11198. https://doi.org/10.5897/AJBM11.1805 Al-tahat, S. S. Y. (2015). Company attributes and the timeliness of interim financial reporting in Jordan. International Journal of Application or Innovation in Engineering & Management, 4(3), 6–16. Alijarde, M. I. B. (1997). The Usefulness of Financial Reporting in Spanish Local Governments. Financial Accountability & Management, 13(1), 17–34. Aliyu, N. S. (2015). Corporate governance and Nigeria bailed-out banks performance: the direct effect of performance measurement system and board equity ownership. Aljifri, K., Alzarouni, A., Ng, C., & Tahir, M. I. (2014a). The association between firm characteristics and corporate financial disclosures: evidence from UAE companies. International Journal of Business and Finance Research, 8(2), 101–123. Aljifri, K., Alzarouni, A., Ng, C., & Tahir, M. I. (2014b). The Association Between Firm Characteristics and Corporate Financial Disclosures: Evidence From Uae Companies. International Journal of Business and Finance Research, 8(2), 101–123. Alonso, J. A., & Garcimartín, C. (2013). The determinants of institutional quality . More on the debate. CREDIT Research Paper, 09(04), 1–30. Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. Amagoh, S. H. B. F. (2011). Public sector reform in Kazakhstan: issues and perspectives. International Journal of Public Sector Management, 24(3), 227–249. Anazodo, R. O., Igbokwe-Ibeto, C. J., & Nkah, B. C. (2015). Leadership, corruption and governance in Nigeria : issues and categorical imperatives. An International Multidisciplinary Journal, Ethiopia, 9(2)(37), 41–58. Anessi-Pessina, E., Nasi, G., & Steccolini, I. (2008). Accounting reforms: determinants of local governments’ choices. Financial Accountability & Management, 24(3), 0267-4424. Anyafor, A. M. O. (1996). Public finance in a developing economy: The Nigerian case. Enugu, Nigeria: UNEC. Anyebe, P. A. A. (2016). An overview of presidential system at the local government level in Nigeria. International Journal of Political Science, 2(1), 1–8. APEGGA. (2004). Concept of professionalism. Aranya, N., Amernic, J., & Pollock, J. (1981). An examination of profesional commitment in public accounting. Accounting, Organiztaion and Society, 6(4), 271–280. Archidona, M. C., Gandı, J. L., Gandía, J. L., & Archidona, M. C. (2008). Determinants of web site information by Spanish city councils. Online Information Review, 32(1), 35–57. Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010). The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics, 50(2–3), 179–234. Armstrong, J. S., & Overton, T. S. (1977). Estimating nonresponse bias in mail surveys. Common Language in Marketing: The Global Resource for Defining Marketing Terms & Metrics, 14(3), 396–402. Arnold, P. J. (2009). Global financial crisis: The challenge to accounting research. Accounting, Organizations and Society, 34(6–7), 803–809. https://doi.org/10.1016/j.aos.2009.04.004 Arthur, J. B. (2011). Do HR system characteristics affect the frequency of interpersonal deviance in organizations? The role of team autonomy and internal labor market practices. Industrial Relations, 50(1), 30–56. https://doi.org/10.1111/j.1468-232X.2010.00624.x Aruwa, S. (2002). Empirical investigation of the information content of published government financial statement. Ahmadu Bello University, Zaria Nigeria. Aruwa, S. A. S. (2005). The quality of public expenditures in Nigeria. In Accounting Perspective Department of Accounting, Uniben, Edo State (p. 16). Auditors, I. of I. Supplemental guidance: the role of auditing in: public sector (2012). Avellaneda, C. N., & Gomes, R. C. (2014). Is small beautiful? Testing the direct and nonlinear effects of size on municipal performance. Public Administration Review, 75(1), 137–149. https://doi.org/10.1111/puar.12307 Aversano, N., & Christiaens, J. (2014). Governmental Financial Reporting of Heritage Assets in the Perspective of Users Needs. Financial Accountability & Management, 30(2), 0267-4424. Awotokun, K. (2005). Local Government Administration Under 1999 Constitution in Nigeria. Journal of Social Science, 10(2), 129–134. Ayobami, O. . (2014). Accountability and financial reporting issues in Nigeria : Considering a change from cash accounting to accrual accounting . International Journal of Management Science and Humanity, 2(1), 30–42. Baba, B.U. (2013). Assessing Nigeria ’ s Journey towards IFRS Adoption. Information Management and Business Review, 5(10), 505–513. Baber, W. R., Sen, P. K., & Paber, W. R. (1986). The political process and the use of debt financing by state governments. Public Choice, 48(3), 201–215. Badara, M. S., & Saidin, S. Z. (2012). The status of internal audit at local government level in Nigeria. Journal of Business and Management, 5(5), 37–41. Badara, S. M. (2012). The role of internal auditors in ensuring effective financial control at local government level : The case of Alkaleri L . G . A ., Bauchi State. Research Journal of Finance and Accounting, 3(4), 57–66. Bageva, A. (2010). The quality of published accounting information in Russia. Issues in Accounting Education. https://doi.org/10.2308/iace.2002.17.4.411 Bagozzi, R. R. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16(1), 074–094. Baharud-din, Z., Shokiyah, A., & Ibrahim, M. S. (2014). Factors that contribute to the effectiveness of internal audit in public sector, 70(24). https://doi.org/10.7763/IPEDR. Baharuddin, Z., Shokiyah, A., & Ibrahim, M. S. (2014). Factors that contribute to the effectiveness of internal audit in public sector. World Applied Sciences Journal, 70(24), 1–5. https://doi.org/10.7763/IPEDR. Bakhtiar, M., & Azimifar, M. (2013). The Impact of professional ethics on financial reporting quality. Advances in Environmental Biology, 7(10), 2862–2866. Bakhtiari, M., & Azimifar, M. (2013). The impact of professional ethics on financial reporting quality. Advances in Enviromental Biology, 7(10), 2862–2866. Ball, I. (2012). New development: Transparency in the public sector. Public Money & Management, 32(1), 35–40. https://doi.org/10.1080/09540962.2012.643054 Ball, R. (2001). Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings-Wharton Papers on Financial Services, 2001(1), 127–169. Ball, R., Kothari, S. P., & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29(1), 1–51. Ball, R., Robin, A., & Wu, J. S. (2003). Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics, 36(1–3 SPEC. ISS.), 235–270. Barac, K., & Van Staden, M. (2009). The correlation between perceived internal audit quality and defined corporate governance soundness. African Journal of Business Management, 3(13), 946–958. Barnett, V., & Lewis, T. (1994). Outliers in statistical data. Baron, R. M., & Kenny, D. a. (1986). The moderator-mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182. Barrett, P. (2004). Financial management in the public sector – How accrual accounting and budgeting enhances governance and accountability. Address to the Challenge of Change : Driving Governance and Accountability - CPA Forum 2004. Barth, M. E. (2000). Valuation-based accounting research : Implications for financial reporting and opportunities for future research. Accounting and Finance, 40, 7–31. Barth, M. E. (2013). Global comparability in financial reporting: What, why, how, and when? China Journal of Accounting Research, 1(1), 1–12. Barth, M. E., Beaver, W. H., & Landsman, W. R. (2001). The relevance of the value relevance literature for financial accounting standard setting : another view. Journal of Accounting and Economics, 31, 77–104. Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467–498. Bartlett, W. (n.d.). IPSASs : The Cash Basis in Theory and Practice. Barton, A. (2005). Professional accounting standards and the public sector—a mismatch. Abacus, 41(2), 138–158. https://doi.org/10.1111/j.1467-6281.2005.00173.x Bartov, E., Goldberg, S. R., & Kim, M. (2005). Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective. Journal of Accounting, Auditing and Finance, 20(95). https://doi.org/10.1177/0148558X0502000201 Batista, G. E. A. P. A., & Monard, M. C. (2003). An analysis of four missing data treatment methods for supervised learning. Applied Artificial Intelligence, 17(5–6), 519–533. https://doi.org/10.1080/713827181 Batta, G., Heredia, R. S., & Weidenmier, M. (2014). Political Connections and Accounting Quality under High Expropriation Risk. European Accounting Review, 23(8), 485–517. Beasley, M. S. (1996a). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71(4), 443–465. Beasley, M. S. (1996b). Empirical Analysis the of Board the Relation of Financial Between Composition Statement Fraud. The Accounting Review, 71(4), 443–465. Belkaoui, A. (2001). Level of multinationality, growth opportunities, and size as determinants of analyst ratings of corporate disclosure. American Business Review, 19(2), 115–120. Bellanca, S., & Vandernoot, J. (2014). International Public Sector Accounting Standards (IPSAS) Implementation in the European Union (EU) member States. Journal of Modern Accounting and Auditing, 10(3), 6583. Bello-Imam, I. B. (2007). Local government finance in Nigeria. Benito, B., Brusca, I., & Montesinos, V. (2007). The harmonization of government financial information systems: the role of the IPSASs. International Review of Administrative Sciences, 73(2), 293–317. Bennett, D. (2001). How can I deal with missing data in my study? Australian and New Zealand Journal of Public …, 25(5), 464–469. Retrieved from http://onlinelibrary.wiley.com/doi/10.1111/j.1467-842X.2001.tb00294.x/abstract Bennett, J. A. (2000). Focus on research methods mediator and moderator variables in nursing research : Conceptual and statistical differences. Research in Nursing & Health, 23, 415–420. Bentein, K., Stinglhamber, F., & Vendenbarghe, C. (2005). The role of change in the relationship between commitment and turnover: A latent growth modelling approach. Journal of Applied Psychology, 90(3), 468. Beretta, S., & Bozzolan, S. (2004). A framework for the analysis of firm risk communication. International Journal of Accounting, 39(3), 265–288. Bergmann, A. (2012). The influence of the nature of government accounting and reporting in decision-making: evidence from Switzerland. Public Money & Management, 32(1), 15–20. https://doi.org/10.1080/09540962.2012.643050 Berry, C. M., Ones, D. S., & Sackett, P. R. (2007). Interpersonal deviance, organizational deviance, and their common correlates: A review and meta-analysis. Journal of Applied Psychology, 92(2), 410–424. https://doi.org/10.1037/0021-9010.92.2.410 Bharadwaj, A. S., Bharadwaj, S. G., & Konsynski, B. R. (1999). Information technology effects on firm performance as measured by Tobin ’ s q. Management Science, 45(6), 1008–1024. https://doi.org/10.1287/mnsc.45.7.1008 Bijttebier, P., Vanoost, S., Delva, D., Ferdinande, P., & Frans, E. (2001). Needs of relatives of critical care patients: Perceptions of relatives, physicians and nurses. Intensive Care Medicine, 27(1), 160–165. https://doi.org/10.1007/s001340000750 Bing, X. (1998). Institutional factors influencing China’s accounting reforms and standards. Accounting Horizons, 12(2), 105–119. Bisogno, M., Citro, F., Santis, S., & Tommasetti, A. (2017). Disclosure quality measurement in the public sector: a structured literature review. International Journal of Business and Management, 12(12), 119. https://doi.org/10.5539/ijbm.v12n12p119 Bisogno, M., Santis, S., & Tommasetti, A. (2015). Public-sector consolidated financial statements: An analysis of the comment letters on IPSASB’s exposure draft No. 49. International Journal of Public Administration, 38(4), 311–324. Blalock JR, H. M. (1979). The presidential address: Measurement and conceptualization problems: The major obstacle to integrating theory and research. American Sociological Review, 44(6), 881–894. Blom-Hansen, J., Houlberg, K., Serritzlew, S., & Treisman, D. (2016). Jurisdiction size and local government policy expenditure: Assessing the effect of municipal amalgamation. American Political Science Review, 110(4), 812–831. https://doi.org/10.1017/S0003055416000320 Bolívar, M. P. R., & Galera, A. N. (2016). The effect of changes in public sector accounting policies on administrative reforms addressed to Citizens. Administration & Society, 48(1), 31–72. Bookstein, F. L. L., & Fornell, C. (1982). Two structural equation models: Lisrel and PLS applied to consumer exit-voice theory. Journal of Marketing, 19(4), 440–452. Borcherding, T. E., & Deaxon, R. T. (1972). The demand for the services of non-federal governments the demand for the services of non- federal governments. The American Economic Review, 62(5), 891–901. Bota-Avram, C., & Palfi Cristina. (2009). Measuring and Assessment of Internal Audit’s Effectiveness. Annals of the University of Oradea, Economic Science Series, 18(3), 784–790. https://doi.org/10.1073/pnas.0703993104 Boyett, A. ., & Giroux, G. . (1978). The relevance of municipal reporting to municipal security decision. Government Finance, (may), 29–34. Braam, G., & Beest, F. van. (2013). Conceptually-based financial reporting quality assessment an empirical analysis on quality differences between UK annual reports and US 10-K reports. Brivot, M. R. M. (2016). Internal audit quality: a polysemous notion? Accounting, Auditing & Accountability Journal, 29(5). https://doi.org/10.1108/JHOM-09-2016-0165 Broadbent, J., & Guthrie, J. (2008). Public sector to public services: 20 years of “contextual” accounting research. Accounting, Auditing & Accountability Journa, 21(2), 129–169. Bronner, K. M. (2013). Detecting fraud in public service organizations. Brusca, I., & Martınez, J. C. (2015). Adopting international public sector accounting standards : a challenge for modernizing and harmonizing public sector accounting. International Review of Administrative Sciences International, 0(0), 1–21. Brusca, I., Montesinos, V., & Chow, D. S. L. (2013). Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain. Public Money & Management, 33(6), 437–444. https://doi.org/10.1080/09540962.2013.836006 Bukenya, M. (2014). Quality of accounting information and financial performance of Uganda’s public sector. American Journal of Research Communication, 2(5), 183–203. Búrca, S. De, Fynes, B., & Brannick, T. (2006). The moderating effects of information technology sophistication on services practice and performance. International Journal of Operations & Production Management, 26(11), 1240–1254. https://doi.org/10.1108/01443570610705845 Burns, J. (2000). The dynamics of accounting change Inter-play between new practices, routines, institutions, power and politics. Accounting, Auditing & Accountability Journal, 13(5), 566–596. Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change : an institutional framework. Management Accounting Research, (November 1998), 3–25. Bushman, R., Chen, Q., Engel, E., & Smith, A. (2004). Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics (Vol. 37). https://doi.org/10.1016/j.jacceco.2003.09.005 Bushman, R. M., & Piotroski, J. D. (2006). Financial reporting incentives for conservative accounting : The influence of legal and political institutions $. Journal of Accounting and Economics, 42, 107–148. Butterworth, P., Gray, R. H., & Haslam, J. (1989). The local authority annual report I N the Uk : An exploratory study of Aacounting communication and democracy. Financial Accountability & Management, 5(April 1988), 73–87. https://doi.org/10.1111/j.1468-0408.1989.tb00309.x Byrne, B. M. (2001). Structural equation modeling with AMOS: Basic concepts, applications, and programing. Structural Equation Modeling. https://doi.org/10.4324/9781410600219 Calu, A. ., Pitulice, C. ., & Gorgan, C. (2008). Empirical survey regarding the presentation of general purpose financial statements of the public sector entities. Administrative Si Mangement Public, 11, 105–121. Cameron, J., & Guthrie, J. (1993). External annual reporting by an Australian University: Changing patterns. Financial Accountability & Management, 9(1), 1–15. Carcello, J. V, Hermanson, R. H., & McGrath, N. T. (1992). Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. A Journal of Practice and Theory, 11(Spring), 1–15. Carhill, K. M., & Kincaid, J. K. (1989). Apllying the standards in governmental internal auditing. The Internal Auditor, 46(5), 50–55. Carlin, T. M. (2005). Debating the impact of accrual accounting and reporting in the public sector. Financial Accountability & Management, 21(3), 0267-4424. Carpenter, F. H., & Sharp, F. C. (1992). Popular reporting : Local governmnet financial reporting to citizenry. GASB Research Report, 16. Carpenter, T., & Jones, K. (2015). Financial reporting quality of U.S. private and public firms. Journal of International Accounting Research, 90(4), 1395–1435. Carpenter, V. L. (1987). carpenter.pdf. Carpenter, V. L. (1991). The influence of political competition on the decision to adopt GAAP. Journal of Accounting and Public Policy, 10(2), 105–134. https://doi.org/10.1016/0278-4254(91)90008-8 Carpenter, V. L., & Feroz, E. H. (2001). Institutional theory and accounting rule choice- an analysis of four US state goverments’ decisions to adopt GAAP. Accounting, Organisations and Society, 26, 565–596. Carpenter, V. L., & Feroz, E. H. (2001). Institutional theory and accounting rule choice- an analysis of four US state goverments’ decisions to adopt GAAP.pdf. Accounting, Organisations and Society, 26, 565–596. https://doi.org/http://dx.doi.org/10.1016/S0361-3682(00)00038-6 Carslaw, C., Pippin, S., & Mason, R. (2012). Are public sector auditors more effective than private sector audit firms when auditing governmental entities? Some evidence from United States counties. Public and Municipal Finance, 1(1), 49–57. Carvalho, J., Camões, P. J., Jorge, S. M., & Fernandes, M. J. (2007). Conformity and diversity of accounting and financial reporting practices in Portuguese Locai Government. Canadian Journal of Administrative Sciences, 14(24), 2–14. Cascino, S., & Gassen, J. (2015). What drives the comparability effect of mandatory IFRS adoption ? Review of Accounting Studies, 20(1), 242–282. https://doi.org/10.1007/s11142-014-9296-5 Cassel, C., Hackl, P., & Westlund, A. H. (1999). Robustness of partial least-squares method for estimating latent variable quality structures. Journal of Applied Statistics, 26(4), 435–446. https://doi.org/10.1080/02664769922322 Cavana, R. Y., Delahaye, B. L., & Sekaran, U. (2001). Applied Business Research: Quantitative and qualitative methods. Chadee, D., & Roxas, B. (2013). Institutional environment, innovation capacity and firm performance in Russia. Critical Perspectives on International Business, 9(1/2), 19–39. Chan, J. L. (1994). Accounting and financial management reform in the United States government: an application of professor Lüder’s contingency model, 17–47. Chan, J. L. (2006). IPSAS and government accounting reform in Developing Countries: Accounting reform in the public sector mimicry, fad or necessity. International Journal of Public Sector Performance Management, 2(1), 31–42. Chan, J. L. (2008). International public sector accounting standards: Conceptual and institutional issues. The Harmonization of Government, 21, 1–15. Chan, J. L., Jones, R. H., & Lüder, K. G. (1996). Modeling governmental accounting innovations: An assessment and future research directions. Research in Government and Non-Profit Accounting, 9. Chan, J. L., & Rubin, M. A. (1987). The role of information in a democracy and in government operations: The public choice methodology. Research in Governmental and Nonprofit Accounting, 3(Part B), 3–27. Chau, P. Y. K., & Tam, K. Y. (1997). Factors affecting the adoption of open systems: An exploratory study. Source: MIS Quarterly, 21(1), 1–24. Retrieved from http://www.jstor.org/stable/249740%5Cnhttp://about.jstor.org/terms Chen, H., Tang, Q., Jiang, Y., & Lin, Z. (2010). The Role of International Financial Reporting Standards in Accounting Quality : Evidence from the European Union. Journal of International Financial Management and Accounting, 21(3), 1–59. Cheng, R. H. (1992a). An empirical analysis of theories on factors influencing state government accounting disclosure. Journal Od Accounting and Public Policy, 11, 1–42. Cheng, R. H. (1992b). An empirical analysis of theories on factors influencing state government accounting disclosure. Journal of Accounting and Public Policy, 11, 1–42. Cheng, R. H., Engstrom, J. H., & Kattelus, S. C. (2002). Educating government financial manager: University collaboration. The Journal of Government Financial Management, 51(3), 10–15. Cheung, E., Evans, E., & Wright, S. (2010). An historical review of quality in financial reporting in Australia. Pacific Accounting Review, 22(2), 147–169. Chidinma, O. N., Eugene, N., & Ifureze, S. M. (2016). Effective internal audit as a tool for improving institutional governance and accountability in the public sector. Advances in Applied Science Research, 7(4), 1–10. Chin, W. W. (1988). The partial least squares approach to structural equation modeling in In G. A. Marcoulides (Ed.), Modern methods for business research. Mahwah, NJ: Lawrence Erlbaum. Chinedum, O. . (1996). Studies in Accountancy. Chistiaens, J. (1999). Financial accounting reform in Flemish municipalities: an empirical study of implementation and annual financial reports. European Accounting Review, 15(1), 0267-4424. Chong, C.-L., Ho, Y.-P., Ng, H.-H. T., & Kwan-Kee. (2000). A practical model for identifying and assessing work competencies. Management Development Forum, 3(1), 7–26. Christ, M. H., Masli, A., Sharp, N. Y., & Wood, D. A. (2015). Rotational internal audit programs and financial reporting quality: Do compensating controls help? Accounting, Organizations and Society, 44, 37–59. https://doi.org/10.1016/j.aos.2015.05.004 Christensen, H. B., Lee, E., Walker, M., & Zeng, C. (2015a). Incentives or Standards : what determines accounting quality changes around IFRS adoption ?, 8180(April 2016). https://doi.org/10.1080/09638180.2015.1009144 Christensen, H. B., Lee, E., Walker, M., & Zeng, C. (2015b). Incentives or standards: what determines accounting quality changes around IFRS adoption? European Accounting Review, 24(1), 31–61. Christensen, H. B., Lee, E., Walker, M., & Zeng, C. (2015c). Incentives or standards: what determines accounting quality changes around IFRS doption? European Accounting Review, 24(1), 31–61. https://doi.org/10.2139/ssrn.1013054 Christensen, M., & Yoshimi, H. (2003). Public sector performance reporting : New public management and contingency theory insights. Government Auditing Review, 10(11), 71–83. Christiaens, J. (1999). Financial accounting reform in Flemish municipalities: an empirical investigation. Financial Accountability & Management, 15(February), 01267-4424. Christiaens, J. (1999). Financial accounting reform in Flemish municipalities: an empirical investigation. European Accounting Review, 15(1), 803–804. Christiaens, J. R. (2003). Accrual accounting reforms in Belgian local governments: A comparative examination. Journal of Public Budgeting, Accounting & Financial Management, 15(1), 92–109. Retrieved from http://eserv.uum.edu.my/docview/205049002?accountid=42599 Christiaens, J., Reyniers, B., & Rolle, C. (2010). Impact of IPSAS on reforming governmental financial information systems: a comparative study. International Review of Administrative Sciences, 76(3), 537–554. Christiaens, J., Vanhee, C., Manes-Rossi, F., Aversano, N., & Cauwenberge, P. van. (2014). The effect of IPSAS on reforming governmental financial reporting: an international comparison. International Review of Administrative Sciences, 81(1), 158–177. Chua, Y. Li., Cheong, C. S., & Gould, G. (2012). The impact of mandatory IFRS adoption on accounting quality: evidence from Australia. Journal of International Accounting Research, 11(1), 119–146. https://doi.org/10.2308/jiar-10212 Clark, C. (2010). Understanding the needs of users of public sector financial reports : How far have we come ? October, 6(5), 70–81. COF, C. (1994). Accountant ( GS-510 ) Competency Model. Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 54. https://doi.org/10.1111/j.1835-2561.2010.00092.x Cohen, D. A. (2003). Quality of financial reporting choice : Determinants and economic consequences. London Business School Accounting, 3(July). Cohen, J. (1988). Statistical power analysis for the behavioral sciences. Cohen, J., Wright, A., & Krishnamoorthy, G. (2004). The corporate governance mosaic and financial reporting quality. Journal of Accounting Literature, 87–152. Cohen, S., Kaimenakis, N., & Venieris, G. (2013a). Reaping the benefits of two world: An explanatory study of cash accrual information roles in local governments. Journal of Applied Accounting Research, 14(2), 165–179. Cohen, S., Kaimenakis, N., & Venieris, G. (2013b). Reaping the benefits of two worlds An explanatory study of the cash and the accrual accounting information roles in local governments. Journal of Applied Accounting Research, 14(2), 165–179. Cohen, S., & Karatzimas, S. (2013). Evaluating the accounting information quality and decision-usefulness of governmental financial reporting when becoming more accrual like: Evidence of a change from Cash to Modified Cash. In Spring XII PSG Workshop in Salerno, Italy, 16-17 May, 2013 and the 35th EGPA Annual Conference in Edinburgh, Scotland, 11-13 September, 2013 (pp. 11–13). Copley, P. A. (1991). The association between municipal disclosure practices and audit quality. Journal of Accounting and Public Policy., 10, 245–266. Coram, P., Ferguson, C., & Moroney, R. (2008). Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting and Finance, 48(4), 543–559. https://doi.org/10.1111/j.1467-629X.2007.00247.x Corrales, J., & Westhoff, F. (2006). Information Technology adoption and political regime. International Studies Quarterly, 50(4), 911–933. Costello, A., & Wittenberg-moerman, R. (2010). The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports. Courtis, J. K. (1995). Readability of annual reports : Western versus Asian evidence. Accounting, Auditing & Accountability Journa, 8(2), 4–17. Coy, D., & Dixon, K. (2004). The public accountability index: Crafting a parametric disclosure index for annual reports. British Accounting Review, 36(1), 79–106. https://doi.org/10.1016/j.bar.2003.10.003 Coy, D., Dixon, K., Buchanan, J., & Tower, G. (1997). Recipients of public sector annual reports: theory and an empirical study compared. British Accounting Review, 29(June 1995), 103–127. Craswell, R. (1975). Self-generating growth in public programs. Public Choice, 21(1), 91–97. Cretu, C., Sîrbu, C., Gheonea, V., & Constandache, N. (2004). Presentation of Financial Statements According to IPSAS - a Challenge for Professional Accountants. In The 6th Edition of the International conference . European Integration Realities and Perspectives (pp. 485–498). Cuong, N. T., & Ly, D. T. (2017). Measuring and assessing the quality of iformation on the annual reports : The Case of seafood ’ s companies Listed on the Vietnam stock market. International Research Journal of Finance and Economics, 16(3). Daily, I. (2013). Pension scam scandal. November 5, p. 19. Daniels, J. D., & Daniels, C. E. (1991). Municipal financial reports: What users want. Journal of Accounting and Public Policy, 10(1), 15–38. Darwanis, D., Saputra, M., & Kartini, K. (2016). Effect of professionalism, competence, knowledge of financial management, and intensity guidance apparatus inspectorate for quality of financial statements (study on inspectorate regencies / cities in Aceh ). Broad Research in Accounting, Negotiation and Distribution, 6(1), 32–40. Daske, H., & Gebhardt, G. (2006). International financial reporting standards and experts’ perceptions of disclosure quality. Abacus, 42(3–4), 461–498. Davey, A., & Savla, J. (2013). Statistical Power Analysis with Missing Data. Journal of Chemical Information and Modeling (Vol. 53). https://doi.org/10.1017/CBO9781107415324.004 De Angelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(May), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1 De vaus, D. A. (2011). Research Design in Social Research. Deans, S. (2007). Discussion of ‘Is fair value accounting information relevant and reliable? Evidence from capital market research.’ Accounting and Business Research, 37(sup1), 31–32. https://doi.org/10.1080/00014788.2007.9730082 Dechow, N., Granlund, M., & Mouritsen, J. (2006). Management control of the complex organization: relationships between management accounting and information technology. Handbooks of Management Accounting Research, 2, 625–640. https://doi.org/10.1016/S1751-3243(06)02007-4 Dechow, P. M., Myers, L. A., & Shakespeare, C. (2010). Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits. Journal of Accounting and Economics, 49(1–2), 2–25. Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1996). Causes and consequences ofeEarnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13(1), 1–36. https://doi.org/10.1111/j.1911-3846.1996.tb00490.x Deis, D. R., & Giroux, G. A. (1992). Determinants of audit quality in the public sector. The Accounting Review, 67(3), 462–479. Dingle, J. (1995). Analysing the competence requirements of managers. Management Development Review, 8(2), 30–36. https://doi.org/10.1108/09622519510082028 Dong, Y., & Peng, C.-Y. J. (2013). Principled missing data methods for researchers. SpringerPlus, 2(1), 222. https://doi.org/10.1186/2193-1801-2-222 Dooley, L. M., & Lindner, J. R. (2003). The handling of nonresponse error. Human Resource Development Quarterly, 14(1), 99–110. https://doi.org/10.1002/hrdq.1052 Doyle, J., Ge, W., & Mcvay, S. (2006). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics, 10(003). Drew, J., & Dollery, B. (2016). The price of democracy? political representation structure and per capita expenditure in Victorian local government. Urban Affairs Review, 53(3), 522–538. https://doi.org/10.1177/1078087416629806 Drew, J., Dollery, B., & Kortt, M. A. (2016). Can’t get no satisfaction? the association between community satisfaction and population size for Victoria. Australian Journal of Public Administration, 75(1), 65–77. https://doi.org/10.1111/1467-8500.12117 Drogalas, G., Karagiorgos, T., & Arampatzis, K. (2015). Factors associated with internal audit effectiveness: Evidence from Greece. In th International Conference" General Accounting Theory-Towards Balanced Development (Vol. 7, pp. 113–122). https://doi.org/10.5897/JAT2015.0182 Dwyer, P. D., & Wilson, E. R. (1989). An empirical investigation of factors affecting the timeliness of reporting by municipalities. Journal of Accounting and Public Policy, 8(1), 29–55. https://doi.org/10.1016/0278-4254(89)90010-0 Dye, T. R. (1969). Income inequality and American State politics. American Political Science Review, 63(March), 157–162. Ebimobowei, A., & Binaebi, B. (2013). An Examination of the effectiveness of auditing of Local Government financial reports in Bayelsa State , Nigeria. Current Research Journal of Sociat Science, 5(2), 45–53. Edeigba, J. E. (2017a). An investigation of the challenges in international financial reporting standards’ adoption: Evidence from Nigerian Publicly accountable companies. Edeigba, J. E. (2017b). An investigation of the challenges of international financial reporting standards’ adoption: Evidence from Nigerian publicly accountable companies. Researcharchive.Lincoln.Ac.Nz. https://doi.org/10.1007/s11104-010-0533-9. Egbe, E. J. (2014). Native authorities and local Government reforms in Nigeria since 1914. IOSR Journal Of Humanities And Social Science (IOSR-JHSS), 19(3), 113–127. Ehtan, Q. Introduction to computing: Differences between CRT,LCD and LED monitors (2016). Eisenhardt, K. M. (1988). Agency- and Institutional-Theory Explanations: the Case of Retail Sales Compensation. Academy of Management Journal, 31(3), 488–511. https://doi.org/10.2307/256457 Ekpo, A. H., & Ndebbio, J. E. U. (1998). Local government fiscal operations in Nigeria. African Economic Research Consortium. Ellwood, S., & Newberry, S. (2012). Public sector accrual accounting: institutionalising neo-liberal principles? Sheila Ellwood Susan Newberry. Accounting, Auditing & Accountability Journa, 20(4), 549–573. Emeh, Y., & Appah, E. (2013). Audit committee and timeliness of financial reports: Empirical evidence from Nigeria. Journal of Economics and Sustainable Development, 4(20), 14–26. Emerole, O. B., & Enyioko, V. U. (2015). Nigerian union of local government employees and the struggle for wage control in Enugu state civil service. Journal of Business and Management, 17(2), 12–19. https://doi.org/10.9790/487X-17241219 Engku Ali, E. I., & Saidin, S. Z. (2016). Developing mandatory disclosure index ( MDI ) of financial statement in Malaysian local government. In International Conference on Accounting Studies (ICAS) 2016 15-18 August 2016, Langkawi, Kedah, Malaysia. Enofe, A. O., Edemenya, C. C., & Osunbor, E. O. (2015). The Effect of Accounting Ethics on the Quality of Financial Reports of Nigeria Firms. Research Journal of Finance and Accounting, 6(12), 123–131. Espositi, G., Francesca, F., & Bosco, V. (2015). Examining perception of competency through practicum competencies outline. European Journal of Training and Development, 39(8), 700–720. Evans III, J. H., & Patton, J. M. (1983). An economic analysis of participation in the municipal finance officers association certificate program. Journal of Accounting and Economics, 5, 151–175. Evans, J. H., & Patton, J. M. (1989). Signaling and monitoring in public-sector accounting. Journal of Accounting Research, 25(May), 130–158. Evetts, J. (2011). Professionalism as an Occupational Value : theoretical challenges in the sociology of professions. Louvain Workshop Presentation. Evetts, J. (2013). Professionalism: Value and ideology. Current Sociology, 61(5–6), 778–796. https://doi.org/10.1177/0011392113479316 Ewert, R., & Wagenhofer, A. (2015). Effects of increasing enforcement on financial reporting quality and firm value. Working Paper, 43(October 2015), 63. Eze, N. M. (2016). Changes and challenges of auditing in 21 st Century : The Nigerian experience. International Journal of Finance and Accounting, 5(1), 37–45. Eze, N. M., & Harrison, O. O. (2013a). Financial management in local government: the Nigeria experience. International Journal of Financial Research, 4(4), 146–152. Eze, N. M., & Harrison, O. O. (2013b). Financial management in local government: The Nigeria experience. International Journal of Financial Research, 4(146), 1923–4023. Falk, R. F., & Miller, N. B. (1992). A primer for soft modeling. University of Akron Press, Akron Farrar, D. E., & Glauber, R. (1967). Multicollinearity in regression analysis: The problem revisited. The Review of Economics and Statistics, 49(1), 92–107. FASB. (2008a). Original pronouncement. Retrieved from http://www.fasb.org/cs/BlobServer?blobkey=id&blobwhere=1175820904484&blobheader=application/pdf&blobcol=urldata&blobtable=MungoBlobs FASB. (2008b). Pronouncements original statement of financial accounting. Filipović, A. L. (2012). Revised qualitative characteristics of financial statements as precondition for strengthening information power on capital market. Economics and Organization, 9(1), 81–92. Finch, W. H., & French, B. F. (2015). Latent variable modeling with R. Findik, M., & Aykut, B. (2014). Organizational Isomorphism in the Context of Institutional Theory. International Journal of Social and Economic Sciences, 4(1), 27–33. Foged, S. K. (2015). The relationship between population size and contracting out public services: evidence from a quasi-experiment in Danish municipalities. Urban Affairs Review (Vol. 1). https://doi.org/10.1177/1078087415591288 Fornell, C., & Larcker, D. (1981). Structural equation models with unobservable variables and measurement error: algebra and statistics. Journal of Marketing Research, 18(3), 382–388. Francis, J. R. and Yu, M. D. (2009). Big4 Office size and audit quality. Accounting Review, 84(5), 1521–1552. https://doi.org/10.2308/accr.2009.84.5.1521 Francis, J. R. (2011). A framework for understanding and researching audit quality. American Accounting Association, 30(2), 125–152. Francis, J. R., Khurana, I. K., & Pereira, R. (2003). The role of accounting and auditing in corporate governance and the development of financial markets around the world. Asia-Pacific Journal of Accounting & Economics, 10(1), 1–30. Gaffney, M. A. (1986). Consolidated versus fund-type accounting statements: The perspectives of constituents. Journal of Accounting and Public Policy, 5(3), 167–189. García-Sánchez, I.-M., Cuadrado-Ballesteros, B., & Frías-Aceituno, J.-V. (2012). Determinants of E-Government development: Some methodological issues. Journal of Management and Strategy, 3(3), 11–20. Gardini, S., & Grossi, G. (2014). Voluntary adoption of the consolidated financial statement and fair value accounting by Italian local governments. Journal of Public Budgeting, Accounting and Financial Management, 26(2). GASB. (2011). The timeliness of financial reporting by state and local governments compared with the needs of users. Gassen, J., & Schwedler, K. (2010). The decision usefulness of financial accounting measurement concepts: Evidence from an online survey of professional investors and their advisors. European Accounting Review, 19(3), 495–509. https://doi.org/10.1080/09638180.2010.496548 Gaston, S. C., & Lainez Gadea, A. J. (2007). Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting. Journal of International Accounting, Auditing and Taxation, 16(April 2016), 148–178. Geisser, S. (1974). A predictive approach to the random effect model. Biometrika, 61(1), 101–107. https://doi.org/10.1093/biomet/61.1.101 Gellings, J. (2017). IFRS and enforcement on audit quality : Incorporating the mediating effect of audit fees. George, N. (2003). Audit committees: the solution to quality financial reporting? The CPA Journal, 73(12), 6–9. Georgiou, O., & Jack, L. (2011). In pursuit of legitimacy: A history behind fair value accounting. British Accounting Review, 43(4), 311–323. https://doi.org/10.1016/j.bar.2011.08.001 Giroux, G. (1989). Political interests and governmental accounting disclosure. Journal of Accounting and Public Policy, 8, 199–217. Giroux, G., & Jones, R. (2011). Measuring audit quality of local governments in England and Wales. Research in Accounting Regulation, 23(1), 60–66. Giroux, G., & Mclelland, A. J. (2003). Governance structures and accounting at large municipalities. Journal of Accounting and Public Policy, 22, 203–230. https://doi.org/10.1016/S0278-4254(03)00020-6 Gjorgieva-Trajkovska, O., Koleva, B., & Nikoloski, K. (2017). The importance of financial reporting for investment decision making. In Thirteenth International Scientific Conference. 25th - 28th May, 2017. Budva, Montenegro (p. 12). Glomb, T. M., & Liao, H. (2003). Interpersonal agression in work groups: Social influence, reciprocal, and individual effects. Academy of Management Journal, 46(4), 486–496. Godfrey, A. ., Devlin, P. ., & Merrouche, M. . (2000). Government accounting development within a transitional economy - Albania a case study. Journal of Applied Accounting Research, 5(3), 490–513. Gomes, D., Caenegie, G. ., & Rodrigues, L. . (2008). Accounting change in central government The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761). Accounting, Auditing & Accountability Journa, 21(8), 1144–1184. Goodwin, J. (2004). A comparison of internal audit in the private and public sectors. Managerial Auditing Journal, 19(5), 640–650. https://doi.org/10.1108/02686900410537766 Goodwin, J., Ahmed, K., & Heaney, R. (2008). The effects of international financial reporting standards on the accounts and accounting quality of Australian firms: A Retrospective Study. Journal of Contemporary Accounting & Economics, 4(2), 89–119. https://doi.org/10.1016/S1815-5669(10)70031-X Gordon, T., Fischer, M., Malone, D., & Tower, G. (2002). A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States. Journal of Accounting and Public Policy, 21(3), 235–275. https://doi.org/10.1016/S0278-4254(02)00051-0 Gore, A. K. (2004). The effects of GAAP regulation and bond market interaction on local government disclosure. Journal of Accounting and Policy, 23, 23–52. Grace, N. (2016). New Public Management and Accrual Accounting Basis for Transparency and Accountability in the Nigerian Public Sector, 16(7), 104–113. Graham, J. W. (2009). Missing data analysis: making it work in the real world. Annual Review of Psychology, 60(1), 549–576. https://doi.org/10.1146/annurev.psych.58.110405.085530 Graham, J. W., Hofer, S. M., Donaldson, S. L., MacKinnon, D. P., & Schafer, J. L. (1997). Analysis with missing data in prevention research. The Science of Prevention: Methodological Advances from Alcohol and Substance Abuse Research, (October 1995), 325–366. Gravetter, F. J., & Wallnau, L. B. (2000). Statistics for the behavioral sciences. Greenwood, R., & Suddaby, R. (2006). Institutional entrepreneurship in mature fields: the big five accounting firms. The Academy of Management Journa, 49(1), 27–48. Grossi, G., & Mussari, R. (2008). Effects of outsourcing on performance measurement and reporting: The experience of Italian local governments. Public Budgeting and Finance, 28, 22–38. https://doi.org/10.1111/j.1540-5850.2008.00895.x Guler, I., Guillen, M. F., & Muir, M. J. (2002). Global competition, institutions and the diffusion of organizational practices: International spread of ISO 9000Quality certificates. Administrative Science Quarterly, 47, 207–232. https://doi.org/10.2307/3094804 Gustafsson, A., & Johnson, M. D. (2004). Determining attribute importance in a service satisfaction model. Journal of Service Research, 7(2), 124–141. Hai, D. H., & Trung, N. S. (2015). The Factors Affect the Quality of Financial Statements Audit in Vietnam Businesses. Asian Social Science, 12(1). Hail, L., Leuz, C., & Wysocki, P. (2009). Global accounting convergence and the potential adoption of IFRS by the United States : An Analysis of Economic and Policy Factors. SSRN, SSRN 13573. Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modelling (PLS-SEM). Hair, J. F., Money, A. H., Samouel, P., & Mike, P. (2007). Research methods for business. Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139–152. Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128 Hao, C. (2009). Review of the literature on credit risk modeling : Development of the recent 10 years Author : Supervisor :, 5(3). Harun, H., Peursem, K. ., & Eggleton, I. (2012). Institutionalization of accrual accounting in the Indonesian public sector. Journal of Accounting & Organizational Change, 8(3), 257–285. Hassan, M. S., & Omar, N. (2016). How do we assess the quality of corporate financial reporting ? Aestimatio,the IEB International Journal of Finance, 13, 2–17. Hassan, S. U. (2013). Financial reporting quality , does monitoring characteristics matter ? An empirical analysis of Nigerian manufacturing sector . The Business & Management Review, 3(2), 147–161. Hassan, S. U. (2015). Adoption of international financial reporting standards and earnings quality in listed deposit money banks in Nigeria. Procedia Economics and Finance, 28(April), 92–101. https://doi.org/10.1016/S2212-5671(15)01086-2 Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. American Accounting Association, 13(4), 365–383. Heiling, J., Schührer, S., & Chan, J. L. (2013). New development : Towards a grand convergence ? International proposals for aligning government budgets , accounts and finance statistics. Public Money & Management, 33(4), 37–41. Heintze, T., & Bretschneider, S. (2000). Information technology and restructuring in public organizations : Does adoption of information technology affect organizational structures , communications , and decision making ? October, 10(4), 801–830. https://doi.org/10.1093/oxfordjournals.jpart.a024292 Henseler, J., & Chin, W. W. (2010). A comparison of approaches for the analysis of interaction effects between latent variables using partial least squares path modeling. Structural Equation Modeling, 17(1), 82–109. https://doi.org/10.1080/10705510903439003 Henseler, J., Hubona, G., & Ray, P. A. (2016). Using PLS path modelling in new technology research : Updated guidelines using PLS path modelling in new technology research : updated guidelines. Industrial Management & Data Systems, (October 2015). Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8 Herath, K. S., & Albarqi, N. (2017). Financial reporting quality : A literature review. International Journal of Business Management and Commerce, 2(2), 1–14. Herbert, W. E., Ene, E. ., & Tsegba, I. . (2014). Globalization of financial reporting : obstacles to international financial reporting standards ( IFRS ) Adoption in Nigeria. Asian Journal of Business and Management Sciences, 3(12), 25–41. Herrmann, D., Saudagaran, S. M., & Thomas, W. B. (2006). The quality of fair value measures for property, plant, and equipment. Accounting Forum, 30(1), 43–59. https://doi.org/10.1016/j.accfor.2005.09.001 Herrmann, D., & Thomas, W. (1996). Segment reporting in the European Union: Analyzing the effects of country, size, industry, and exchange listing. Journal of International Accounting, Auditing and Taxation, 5(1), 1–20. Hirst, D. E., Hopkins, P. E., & Wahlen, J. M. (2004). Fair values , income measurement , and bank analysts risk and valuation judgements. The Accounting Review, 79(2), 453–472. Hirzalla, F., van Zoonen, L., & de Ridder, J. (2011). Internet use and political participation: Reflections on the mobilization/normalization controversy. Information Society, 27(1), 1–15. https://doi.org/10.1080/01972243.2011.534360 Hobbs, D., Milton, S., Statistics, N., Curtis, E., Ebdon, J., Orford, T., & Treasury, H. M. (2012). Monthly statistics on the Public Sector Finances : Hodges, R., & Mellett, H. (2003). Reporting public sector financial results. Public Management Review, 5(1), 99–113. https://doi.org/10.1080/1461667022000028870 Hodgson, G. M. (2006). What Are Institutions? Journal of Economic Isssues, XL(1), 1–25. Holder, W. W. (1992). Future development in government accounting and reporting. In Handbook of government accounting and finance (p. 17). Holthausen, R. W. (2003). Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting $. Journal of Accounting and Economics, 36(October 2002), 271–283. Holthausen, R. W. (2009). Accounting standards , financial reporting outcomes , and enforcement. Journal of Accounting Research, 47(2), 447–458. Hood, C. (1995). The new public management in the 1980s: Variations on a theme. Accounting Organizations and Society, 20(2/3), 93–109. Hooper, K., Kearins, K., & Green, R. (2005). Knowing “the price of everything and the value of nothing”: accounting for heritage assets. Accounting, Auditing & Accountability Journal, 18(3), 410–433. https://doi.org/10.1108/09513570510600765 Hope, O. (2003). Disclosure practices, enforcement of accounting standards, and analysts’ forecast accuracy: an international study. Journal of Accounting Researchesearch, 41(2), 235–272. Hopwood, A. G. (1990). Accounting and organizational change. Accounting, Auditing & Accountability Journal, 3(1). https://doi.org/10.1108/JHOM-09-2016-0165 Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Srategic Management Journal, 20(April 1998), 195–204. Humphrey, C., & Scapens, R. W. (1996). Theories and case studies of limitation or liberation ? Hussain, M. M., & Hoque, Z. (2002). Understanding non-financial performance measurement practices in Japanese banks. Accounting, Auditing & Accountability Journal, 15(2), 162–183. Hylton, D. P. (1957). Needed : More informative and understandable financial statements from governmental units. The Accounting Review, 32(1), 51–54. IASB. (2008). Improved Conceptual Framework for Financial Reporting. Exposure Draft (Vol. 87). IASB. (2010). Conceptual framework for financial reporting. International Financial Reporting Standards (Vol. 87). https://doi.org/ISBN: 978-1-907026-69-0 Copyright Iatridis, G. (2010). International financial reporting standards and the quality of financial statement information. International Review of Financial Analysis, 19(3), 193–204. Ibadin, P. O., & Oladipupo, A. O. (2015). Indirect taxes and economic growth in Nigeria. Ekonomska Misao i Praksa, 2, 345–364. Ibanichuka, E., Jame, O., & James, O. (2014). a Critique on Cash Basis of Accounting and Budget. European Journal of Accounting Auditing and Finance Research, 2(3), 69–83. Retrieved from http://www.eajournals.org/wp-content/uploads/A-Critique-on-Cash-Basis-of-Accounting-and-Budget-Implementation-in-Nigeria1.pdf Ibietan, J. (2013). Corruption and Public Accountability in the Nigerian Public Sector : Interrogating the Omission ., 5(15), 41–49. Ibrahim, M. A., Engku Ali, E. I., Syed Ismail, S. S., & Bidin, Z. (2004). Qualified audit reports of local authorities in the Northern States of Malaysia. Malaysian Management Journal, 8(2), 77–86. Ibua, M. P., Obonyo, P. K., & Ogutu, M. (2016). The moderating effect of institutional factors on the relationship between employee empowerment and performance of public universities in Kenya. The Strategic Journal of Business & Change Management, 3(4(5)), 83–106. ICAEW. (2009). Changes in financial reporting and audit practice. ICAEW. (2016). Incentives and institutions in accounting : Thinking beyond standards. IFAC. (2006a). Financial reporting under the cash basis of accounting. international Public sector Accounting standard. IFAC. (2006b). Financial Reporting Under The Cash Basis of Accounting. international Public sector Accounting standard. IFAC. (2009a). 2009 IFAC Handbook of International Public Sector Accounting (IPSAS) pronouncements. IFAC. (2009b). Financial reporting under the cash basis of accounting part 2: encouraged additional disclosures. IFAC. (2016). Financial reporting under the cash basis of accounting. international Public sector Accounting standard. IFAC International Federation of Accountants, & IFAC. (2015). International Public Sector Accounting Standards Board Handbook of International Public Sector Accounting Pronouncements 2012 Edition (Vol. II). Ijewereme, O. B. (2015). Anatomy of Corruption in the Nigerian Public Sector : Theoretical Perspectives and Some Empirical Explanations. https://doi.org/10.1177/2158244015581188 Imeokparia, L. (2013). Information technology and financial reporting by deposit money bank in Nigeria : an empirical study. Research Journal of Finance and Accounting, 4(11), 39–48. Inchausti, a G. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6(1), 45–68. Indriasih, D., & Koeswayo, P. S. (2014). The effect of government apparatus competence and the effectiveness of government internal control toward the quality of financial reporting and its impact on the performance accountability ( survey of all units local government in Tegal city – central Ja. South East Asia Journal of Contemporary Business, Economics and Law, 5(1), 90–100. Ingram, R. W. (1984). Economic incentives and the choice of state government accounting practices. Journal of Accounting Research, 22(1), 126–144. Ingram, R. W., & Copeland, R. M. (1981). Municipal accounting information and voting behavior. Accounting Review, 56(4), 830–843. International Federation of Accountants. (2012). IFAC -Strengthening Organizations. IPPF. International standards for the professional practice of internal auditing (standards) (2017). IPSASB. (2010). Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities : Elements and Recognition in Financial Statements. IPSASB. (2013). Conceptual framework for general purpose financial reporting by public sector entities : Presentation in general purpose financial reports. Isidro, H., & Raonic, I. (2012). Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers. International Journal of Accounting, 47(4), 407–436. https://doi.org/10.1016/j.intacc.2012.10.007 Iskandar, D., & Setiyawati, H. (2015). The effect of internal accountants’ competence on the quality of financial reporting and the impact on the financial accountability. International Journal of Managerial Studies and Research, 3(5), 55–64. Ismail, R., & Abidin, S. Z. (2010). Impact of workers’ competence on their performance in the Malaysian private service sector. Business and Economic Horizons, 2(August), 25–30. Iu, J. W., & Clowes, C. G. (2004). Evaluating a measure of content quality for accounting narratives (with an empirical application to narratives from Australia, Hong Kong, and the United States). Fourth Asia Pacific Interdisciplinary Research in Accounting Conference 4 to 6 July 2004 Singapor, (July), 1–21. Iuliana, C. (2010). Cash Accounting Standardization in the Public Sector. Annales Universitatis Apulensis : Series Oeconomica, 12(82), 79–87. Retrieved from http://eserv.uum.edu.my/docview/845883527?accountid=42599 Jacob, R. A., & Madu, C. N. (2009). International financial reporting standards: an indicator of high quality? International Journal of Quality & Reliability Managemnet, 26(7), 712–722. https://doi.org/10.1108/02656710910975778 James, K. L. (2003). The effects of internal audit structure on perceived financial statement audit prevention. Accounting Horizons, 17(4), 315–327. https://doi.org/10.2308/acch.2003.17.4.315 Jeanjean, T., & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480–494. Jensen, M. C., & William, H. M. (1976). Theory of the firm: managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3(3), 305–360. Johnson, L. E., Davies, S. P., & Freeman, R. J. (2002). The effect of seasonal variations in auditor workload on local government audit fees and audit delay. Journal of Accounting and Public Policy, 21(4–5), 395–422. Johnson, R. E., Rosen, C. C., & Djurdjevic, E. (2011). Assessing the impact of common method variance on higher order multidimensional constructs. Journal of Applied Psychology, 96(4), 744–761. Retrieved from http://doi.apa.org/getdoi.cfm?doi=10.1037/a0021504 Johnson, V. E., Khurana, I. K., & Reynolds, J. K. (2002). Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research, 19(4), 637–660. Joiner, T. A., Leveson, L., & Langfield-Smith, K. (2002). Technical language, advice understandability, and perceptions of expertise and trustworthiness: the case of the financial planner. Australian Journal of Management, 27(1), 25–43. Jonas, G. J., & Blanchet, J. (2000). Assessing quality of financial reporting. American Accounting Association, Accounting Horizons, 14(3), 353–363. Jones, R., & Caruana, J. (2014). A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting. Accounting, Economics and Law, 4(3), 265–282. https://doi.org/10.1515/ael-2014-0005 Jones, R., & Caruana, J. (2015). Governmental accounting in Malta towards IPSAS within the context of the European Union. International Review of Administrative Science, 0(0), 1–18. Jones, R. D., Scott, R. B., Ingram, L., & Kimbro, R. (1985). The needs of users of governmental financial reports. Governmental Accounting Standards Board, 1(October). Jones, R., & Giroux, G. (2002). Comparative local government auditing: Audit timing in the US and the UK. Innovations in Governmental Accounting, 343–348. Jones, S., & Higgins, A. D. (2006). Australia’s switch to international financial reporting standards: A perspective from account preparers. Accounting and Finance, 46(4), 629–652. Joyce, E. J., Libby, R., & Sunder, S. (1982). Using the FASB ’ s qualitative characteristics in accounting policy choices. Journal of Accounting Research, 20(2), 654–675. Judge, W., Li, S., & Pinsker, R. (2010). National adoption of international accounting standards: An institutional perspective. Corporate Governance, 18(3), 161–174. K. Johl, S., Kaur Johl, S., Subramaniam, N., & Cooper, B. (2013). Internal audit function, board quality and financial reporting quality: evidence from Malaysia. Managerial Auditing Journal, 28(9), 780–814. K Chau, P. Y., Yan Tam, K., & Chau, P. Y. (1997). Factors Affecting the Adoption of Open Systems: An Exploratory Study Factors Affecting the Adoption of Open Systems: An Exploratory Study1. Source: MIS Quarterly, 21(1), 1–24. Retrieved from http://www.jstor.org/stable/249740%5Cnhttp://about.jstor.org/terms Kadous, K., Koonce, L., & Thayer, J. M. (2012). Do Financial Statement Users Judge relevance based on properties of reliability? The Accounting Review, 87(4), 1335–1356. Kak, N., Burkhalter, B., & Cooper, M. (2001). Measuring the competence of healthcare providers. Quality Assurance, 2(1), 1–28. |