ADEBAYO (Ph.D) GA, OYEDELE (Ph.D) O, OMALE (Ph.D) S, OMOLEHIN M, BALOGUN AN. ASSESSMENT OF THE IMPLEMENTATION OF IPSAS-ACCRUAL BASIS OF ACCOUNTING ON PUBLIC SECTOR FINANCIAL REPORTING QUALITY: EVIDENCE FROM LGAs IN KOGI STATE, NIGERIA. GJA [Internet]. 2026Apr.3 [cited 2026May14];11(2):11-. Available from: https://gja.unilag.edu.ng/article/view/2957