Impact of Financial Reporting on Accountability in Public Tertiary Institutions in Benue State Nigeria
DOI:
https://doi.org/10.64348/zije.2025121Keywords:
Accountability, Reporting, Public Institutions, TransparencyAbstract
Abbas A. M., Graham J. H. & Magnus O. (2006) International Financial Reporting Standards workbook and guide. Adzongo, A. A., & Agbo, H. E. (2020). Financial Reporting and Accountability in Public Tertiary Institutions in Benue State, Nigeria. Journal of Accounting and Financial Management, 6(1), 1-12. Agada, J. O. (2020). Financial Reporting and Accountability in Public Tertiary Institutions in Benue State, Nigeria (Ph.D. Thesis). Benue State University. Akiga, P. A., & Ochai, A. O. (2020). Financial Reporting and Accountability in Public Tertiary Institutions in Benue State, Nigeria. Proceedings of the 14th International Conference on Accounting and Finance, 12-14. Beest, F. V., Braam, G. & Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics, Accessed online on http://www.ru.nl/nice/workingpapers on 12/6/2017. Bizavings, (2016). Importance of Transparency in Financial reporting. Retrieved from:http://www.streetdirectory.com/travel_guide/29036/business_and_finance/the_Impo rtance_of_transparency_in_financial_reporting.html Edeh, C. I., Akinola, R., & Uzoh, M. (2023). Financial accountability and transparency in Nigeria University: Challenges and prospects. African Journal of Educational Management, 18(1), 43-56. Iorliam, A. M., & Okolo, J. U. (2019). The Impact of Financial Reporting on Transparency and Accountability in Nigerian Public Universities: A Study of Benue State University. Proceedings of the 13th International Conference on Financial Management, 20-22. Ikyo, P. O., & Ochai, A. O. (2019). The Impact of Financial Reporting on Transparency and Accountability in Nigerian Public Universities: A Study of Benue State University. International Journal of Financial Research, 10(3), 148-158. Igba, P. O. (2019). The Impact of Financial Reporting on Transparency and Accountability in Public Universities in Benue State, Nigeria ((link unavailable) Thesis). University of Agriculture, Makurdi. Ode, E. J., & Okolo, J. U. (2018). Financial Reporting Quality and Accountability in Public Institutions in Nigeria: Evidence from Benue State. Journal of Financial Reporting and Accounting, 16(1), 55-70. Ogundipe, O., & Olufemi, A. (2021). Policy reforms and the role of financial reporting in enhancing transparency in Nigerian higher education. Policy and Governance Review, 5(4), 112-124. Ogunleye, J. A., Sanni, B., & Adeyemi, T. (2020). Financial reporting quality and accountability in Public tertiary institutions in Benue State. Journal of African Studies in Education, 5(2), 55-70. Olayemi, K. (2022). Financial disclosure and accountability in Public tertiary institutions in Benue State. West African Journal of Business and Management, 14(1), 32-45. Onalo, U., LIzam, M., & Kaseri, A., (2014). International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market- Nigeria, European Journal of Business and Social Sciences, 3, (8):243-255. Nwafor, A., & Onah, G. (2021). Financial reporting and accountability in Nigerian public universities. International Journal of Management Studies, 9(2), 68-85. Stainbank, L. J. (2014). Factors Influencing the Adoption of International Financial Reporting Standards by African Countries, South African Journal of Accounting Research, 28 (1): 79-95.
References
Abbas A. M., Graham J. H. & Magnus O. (2006) International Financial Reporting Standards workbook and guide.
Adzongo, A. A., & Agbo, H. E. (2020). Financial Reporting and Accountability in Public Tertiary Institutions in Benue State, Nigeria. Journal of Accounting and Financial Management, 6(1), 1-12.
Agada, J. O. (2020). Financial Reporting and Accountability in Public Tertiary Institutions in Benue State, Nigeria (Ph.D. Thesis). Benue State University.
Akiga, P. A., & Ochai, A. O. (2020). Financial Reporting and Accountability in Public Tertiary Institutions in Benue State, Nigeria. Proceedings of the 14th International Conference on Accounting and Finance, 12-14.
Beest, F. V., Braam, G. & Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics, Accessed online on http://www.ru.nl/nice/workingpapers on 12/6/2017.
Bizavings, (2016). Importance of Transparency in Financial reporting. Retrieved from:http://www.streetdirectory.com/travel_guide/29036/business_and_finance/the_Impo rtance_of_transparency_in_financial_reporting.html
Edeh, C. I., Akinola, R., & Uzoh, M. (2023). Financial accountability and transparency in Nigeria University: Challenges and prospects. African Journal of Educational Management, 18(1), 43-56.
Iorliam, A. M., & Okolo, J. U. (2019). The Impact of Financial Reporting on Transparency and Accountability in Nigerian Public Universities: A Study of Benue State University. Proceedings of the 13th International Conference on Financial Management, 20-22.
Ikyo, P. O., & Ochai, A. O. (2019). The Impact of Financial Reporting on Transparency and Accountability in Nigerian Public Universities: A Study of Benue State University. International Journal of Financial Research, 10(3), 148-158.
Igba, P. O. (2019). The Impact of Financial Reporting on Transparency and Accountability in Public Universities in Benue State, Nigeria ((link unavailable) Thesis). University of Agriculture, Makurdi.
Ode, E. J., & Okolo, J. U. (2018). Financial Reporting Quality and Accountability in Public Institutions in Nigeria: Evidence from Benue State. Journal of Financial Reporting and Accounting, 16(1), 55-70. DOI: https://doi.org/10.1002/9781119542414.ch3
Ogundipe, O., & Olufemi, A. (2021). Policy reforms and the role of financial reporting in enhancing transparency in Nigerian higher education. Policy and Governance Review, 5(4), 112-124.
Ogunleye, J. A., Sanni, B., & Adeyemi, T. (2020). Financial reporting quality and accountability in Public tertiary institutions in Benue State. Journal of African Studies in Education, 5(2), 55-70.
Olayemi, K. (2022). Financial disclosure and accountability in Public tertiary institutions in Benue State. West African Journal of Business and Management, 14(1), 32-45.
Onalo, U., LIzam, M., & Kaseri, A., (2014). International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market- Nigeria, European Journal of Business and Social Sciences, 3, (8):243-255.
Nwafor, A., & Onah, G. (2021). Financial reporting and accountability in Nigerian public universities. International Journal of Management Studies, 9(2), 68-85.
Stainbank, L. J. (2014). Factors Influencing the Adoption of International Financial Reporting Standards by African Countries, South African Journal of Accounting Research, 28 (1): 79-95. DOI: https://doi.org/10.1080/10291954.2014.11463128



