DETERMINANTS OF PUBLIC SECTOR FINANCIAL CONTROL
Abstract
This study was designed to x-ray the determinants of public sector financial control. In an
attempt to achieve the objectives of the study, three hypotheses derived from the research
questions were formulated and tested. The population comprised of all publicly quoted non-
finance companies on the Nigerian Group Exchange (NGX). As of 31 December, 2019, the
publicly quoted non-finance companies on the NSE are about 741. The study equally
established that there exist significant differences between the perceptions towards the effect
of international public sector accounting standards adoption on financial reporting in Nigeria.
This difference can be traced to the divergence in knowledge of the respondent groups about
international public sector accounting standards. Based on these findings, it was recommended
among others that Government should put in place an enabling legislative framework and also
look inward into all the macro-economic factors that will aid the smooth running of
International public sector accounting standard implementation in Nigeria
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