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- W4328119061 abstract "Purpose: This study assessed the influence of corporate governance (CG) practices on quality of financial reporting (QFR) in public sector institutions in Nigeria.
 Methodology: Descriptive research design and survey method was used to collect data from a total of two hundred and ten (210) senior level officers from finance and accounts, internal audit and senior management staffs from related departments of ten (10) public sector entities were sampled and selected using Multi-Stage sampling method. Relevant information was elicited from selected personnel using structured questionnaire. Data analysis involved descriptive and inferential statistics using Stata. In determining the relationship between corporate governance and quality financial reporting (QFR), some principles of good governance as listed by Organization of Economic Corporation and Development (OECD) were regressed against the characteristics of quality financial reporting as identify in the accounting framework. 
 Findings: It was discovered that some of the corporate governance principles like compliance with regulations, fairness, effective risk management, good internal auditing and ownership inclusiveness do positively and significantly influence quality of financial reporting. Characteristics like officer responsibility, openness and responsiveness shows weak influence. Gender and other demographic characteristics also have weak effect on QFR. Even the level of awareness of application of corporate governance principles to public sector is low and this affects compliance.
 Recommendation: The study recommend creation of better awareness and compliance with CG principles will help to improve quality of financial reporting in the public sector." @default.
- W4328119061 created "2023-03-22" @default.
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- W4328119061 date "2023-03-20" @default.
- W4328119061 modified "2023-10-07" @default.
- W4328119061 title "Influence of Corporate Governance Practices on Quality of Financial Reporting in the Nigerian Public Sector" @default.
- W4328119061 doi "https://doi.org/10.47672/ajacc.1381" @default.
- W4328119061 hasPublicationYear "2023" @default.
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