ADEBAYO , G. A.; OYEDELE , O.; OMALE , S.; OMOLEHIN , M.; BALOGUN, A. N. ASSESSMENT OF THE IMPLEMENTATION OF IPSAS-ACCRUAL BASIS OF ACCOUNTING ON PUBLIC SECTOR FINANCIAL REPORTING QUALITY: EVIDENCE FROM LGAs IN KOGI STATE, NIGERIA. Global Journal of Accounting, v. 11, n. 2, p. 11-21, 11 Aug. 2025.