ADEBAYO (Ph.D), Gbenga Ayodele, Oloruntoba OYEDELE (Ph.D), Sunday OMALE (Ph.D), Motunrayo OMOLEHIN, and Aminat Naomi BALOGUN. “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 11, no. 2 (April 3, 2026): 11-21. Accessed May 14, 2026. https://gja.unilag.edu.ng/article/view/2957.