Impact of Financial Reporting on Accountability in Public Tertiary Institutions in Benue State Nigeria

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.

Authors

Publication Details

Journal
Federal University Gusau Faculty of Education Journal
Published
2025-09-16
DOI
https://doi.org/10.64348/zije.2025121
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Impact of Financial Reporting on Accountability in Public Tertiary Institutions in Benue State Nigeria

Raphael Sunday UMORU, Ogezi Cephas ONMONYA
Federal University Gusau Faculty of Education Journal
Auditing, Earnings Management, Governance
article

Impact of Financial Reporting on Accountability in Public Tertiary Institutions in Benue State Nigeria

Raphael Sunday UMORU, Ogezi Cephas ONMONYA
article en

Abstract

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.

Federal University Gusau Faculty of Education JournalVol. 2(2)
Openalex Percentile: Top 63%
Auditing, Earnings Management, Governance
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.