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CIRD Publications
Centre for International Research Development
Open Access Peer Reviewed Monthly Est. 2015

Journal of Accounting Information and Innovation

(JAII)
ISSN (Print): 3467-7038 | ISSN (Online): 4243-406X
6.81
Impact Factor
11
H-Index
412+
Articles
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📄 J. Account. Inf. Innov. — Volume 11, Issue 1 (2026)
Journal of Accounting Information and Innovation  |  Volume 11, Issue 1  |  2026  |  2 Articles
Open Access Double-Blind Peer Reviewed ISSN: 4243-406X (Online)
📋 Articles — Volume 11, Issue 1
Research Article Pages 1-12
Article 1 of 2

GOVERNMENTAL ACCOUNTING PRACTICES AND ACCOUNTABILITY IN MANAGEMENT OF PUBLIC FUNDS IN NIGERIA MINISTRIES

Jonah Ngbomowa Moses PhD & Abiama Woyengitonbara & Orlu Gift Ndaburoma PhD

This study examined the relationship between governmental accounting practices and accountability in the management of public funds in Nigerian federal ministries. Specifically, it assessed the influence of financial reporting standards, internal control systems, and audit practices on transparency of fund…

DOI:  •  Keywords: Governmental Accounting Practices, Financial Reporting Standards, Internal Cont…  • 
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Research Article Pages 13-22
Article 2 of 2

INTERNATIONAL FINANCIAL REPORTING STANDARDS AND FINANCIAL STATEMENT TRANSPARENCY: EVIDENCE FROM EMERGING ECONOMIES LIKE NIGERIA

Jonah Ngbomowa Moses PhD & Court Eunice Ralph PhD & Amadi Ngozi Eleba PhD

This study examines the impact of International Financial Reporting Standards (IFRS) adoption on the transparency of financial statements in emerging economies, with specific reference to Nigeria. The motivation stems from the need to understand how global accounting convergence initiatives affect…

DOI:  •  Keywords: IFRS Adoption, Financial Statement Transparency, Compliance, Disclosure, Emergi…  • 
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