Research aims: This study aims to test and analyze whether there is an effect of government
openness, government financing, economic growth, audit opinion, and prior experience with …

This study delves into the factors impacting the adoption of true and fair financial reporting
during the transition to accrual accounting in Malaysian Federal Statutory Bodies (FSB) …

Research Question: How does the IPSAS application affect Accountability and government
effectiveness in Nigeria? Motivation: Inadequate disclosure of public account information …

The purpose of this study was to determine the new issues and challenges that arise when
Malaysian accrual-based International Public Sector Accounting Standards (IPSAS) are …

Following the institutional reforms in Malaysia, the Federal Government issued Treasury
Circular PS 1.2/2020. Federal Statutory Bodies (FSBs) are now required to adopt the …

IPSAS was accepted by Jordan's government in accordance with worldwide trends. The
Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and plans to implement …

Purpose: This study aims to illuminate the current state of public sector accounting in Algeria
and explore the prospects for transition to International Public Sector Accounting Standards …

ABSTRAK Perkembangan International Public Sector Accounting Standards (IPSAS) di
sektor publik kini menjadi perhatian negara negara di seluruh dunia. Pemerintah …

Penelitian ini bertujuan untuk menganalisis pengaruh Edukasi, Ukuran Usaha, dan
Sosialisasi terhadap Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan …

The study analysed the perceptions of Controller and Accountant General Department Staff
on Adoption towards International Public Sector Accounting Standards in Ghana. Primary …