{"id":"https://openalex.org/W356414906","doi":null,"title":"The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria","display_name":"The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W356414906","mag":"356414906"},"language":"en","primary_location":{"id":"pmh:oai:etd.uum.edu.my:4571","doi":null,"is_oa":false,"landing_page_url":"https://etd.uum.edu.my/4571/1/s815076.pdf","pdf_url":"https://etd.uum.edu.my/4571/1/s815076.pdf","source":{"id":"https://openalex.org/S4377196727","display_name":"UUM Electronic Theses and Dissertation [eTheses] (Northern University of Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020751293","display_name":"Zaharaddeen Salisu Maigoshi","orcid":"https://orcid.org/0000-0002-5080-2584","observed_orcids":["https://orcid.org/0000-0002-5080-2584"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Zaharaddeen Salisu Maigoshi","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-5080-2584","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5020751293"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.847000002861023},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9430000185966492},{"id":"https://openalex.org/keywords/accounting-quality","display_name":"accounting quality","score":0.9769999980926514},{"id":"https://openalex.org/keywords/value-relevance-of-financial-statements","display_name":"value relevance of financial statements","score":0.8190000057220459},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/loss-recognition","display_name":"loss recognition","score":0.9629999995231628},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6320000290870667},{"id":"https://openalex.org/keywords/nigerian-stock-exchange","display_name":"Nigerian Stock Exchange","score":0.921999990940094},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.7059999704360962},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.5680000185966492}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8472228050231934},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.698733925819397},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.6978930830955505},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6038125157356262},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.590203583240509},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.533505916595459},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.4683477282524109},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4512292146682739},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.44125255942344666},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.413915753364563},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3694385886192322},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.35771894454956055},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.26303428411483765},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.22559300065040588},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.12567314505577087},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:etd.uum.edu.my:4571","doi":null,"is_oa":false,"landing_page_url":"https://etd.uum.edu.my/4571/1/s815076.pdf","pdf_url":"https://etd.uum.edu.my/4571/1/s815076.pdf","source":{"id":"https://openalex.org/S4377196727","display_name":"UUM Electronic Theses and Dissertation [eTheses] (Northern University of Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"},{"id":"mag:356414906","doi":null,"is_oa":false,"landing_page_url":"https://etd.uum.edu.my/4571/2/s815076_abstract.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":74,"referenced_works":["https://openalex.org/W11196368","https://openalex.org/W1505655379","https://openalex.org/W1575684069","https://openalex.org/W1589933664","https://openalex.org/W1965796562","https://openalex.org/W1966705160","https://openalex.org/W1979755635","https://openalex.org/W1979998886","https://openalex.org/W1980290634","https://openalex.org/W1988984265","https://openalex.org/W1999902552","https://openalex.org/W2013033653","https://openalex.org/W2014609774","https://openalex.org/W2015350970","https://openalex.org/W2015766033","https://openalex.org/W2019840982","https://openalex.org/W2023222387","https://openalex.org/W2025823708","https://openalex.org/W2039277305","https://openalex.org/W2042327791","https://openalex.org/W2045427766","https://openalex.org/W2045811644","https://openalex.org/W2048672025","https://openalex.org/W2050886799","https://openalex.org/W2055418603","https://openalex.org/W2058641478","https://openalex.org/W2059605723","https://openalex.org/W2061074342","https://openalex.org/W2078008877","https://openalex.org/W2081438172","https://openalex.org/W2082267747","https://openalex.org/W2085429166","https://openalex.org/W2094524928","https://openalex.org/W2095450021","https://openalex.org/W2100085381","https://openalex.org/W2102064145","https://openalex.org/W2103230795","https://openalex.org/W2109008839","https://openalex.org/W2117253495","https://openalex.org/W2117693992","https://openalex.org/W2123745018","https://openalex.org/W2127124361","https://openalex.org/W2138564344","https://openalex.org/W2140662150","https://openalex.org/W2141432985","https://openalex.org/W2147232220","https://openalex.org/W2158786371","https://openalex.org/W2160681286","https://openalex.org/W2168202259","https://openalex.org/W2291150999","https://openalex.org/W2321597487","https://openalex.org/W2323730052","https://openalex.org/W3002360543","https://openalex.org/W3121319242","https://openalex.org/W3121951548","https://openalex.org/W3122176856","https://openalex.org/W3122489987","https://openalex.org/W3122607837","https://openalex.org/W3123304895","https://openalex.org/W3123617441","https://openalex.org/W3123639915","https://openalex.org/W3123659572","https://openalex.org/W3123800098","https://openalex.org/W3123844186","https://openalex.org/W3123897801","https://openalex.org/W3124159926","https://openalex.org/W3124294769","https://openalex.org/W3124863871","https://openalex.org/W3125139305","https://openalex.org/W3125227155","https://openalex.org/W3125339850","https://openalex.org/W3126145757","https://openalex.org/W3196972812","https://openalex.org/W3205547156"],"related_works":["https://openalex.org/W2912282474","https://openalex.org/W3184616736","https://openalex.org/W2336247187","https://openalex.org/W2899047400","https://openalex.org/W7056968457","https://openalex.org/W2990457304","https://openalex.org/W3128087527","https://openalex.org/W2516262019","https://openalex.org/W3174145302","https://openalex.org/W2560619410"],"abstract_inverted_index":{"This":[0],"study":[1,25,96,117],"was":[2,60,80],"aimed":[3],"to":[4,45,53,67,183],"empirically":[5],"evaluate":[6],"the":[7,20,27,41,72,84,88,92,95,102,111,125,142,148,151,188,197],"impact":[8],"of":[9,12,32,43,49,56,71,105,114,127,169],"mandatory":[10,112],"adoption":[11,113,126,144],"IFRS":[13,128,159,186],"on":[14,91,147,192],"accounting":[15,172,189],"quality":[16,190],"in":[17,36,82,101,108,132,141],"Nigeria":[18,109,133],"using":[19],"publicly":[21],"quoted":[22,35],"companies.":[23],"The":[24,116,174],"utilized":[26],"annual":[28],"reports":[29],"and":[30,62,134],"accounts":[31],"108":[33],"companies":[34],"Nigerian":[37],"Stock":[38],"Exchange":[39],"for":[40,87],"period":[42],"2011":[44],"2012.":[46],"After":[47],"review":[48],"relevant":[50],"literatures":[51],"related":[52],"this":[54],"field":[55],"study,":[57],"conceptual":[58],"framework":[59],"formulated":[61],"research":[63,75,149,179],"hypotheses":[64],"were":[65],"developed":[66],"enable":[68],"good":[69],"examination":[70],"relationship":[73],"between":[74],"variables.":[76],"Multiple":[77],"regression":[78],"analysis":[79],"employed":[81],"analyzing":[83],"data":[85,93],"generated":[86],"study.":[89],"Based":[90,146],"analyses,":[94],"revealed":[97],"a":[98],"significant":[99],"increase":[100],"value":[103],"relevance":[104],"financial":[106,162],"statement":[107],"after":[110],"IFRS.":[115],"found":[118],"that":[119,154,178],"earnings":[120],"management":[121],"has":[122],"reduced":[123],"with":[124],"as":[129,160,165,200],"reporting":[130,163],"standard":[131,164,193],"large":[135],"loss":[136],"recognitions":[137],"have":[138],"also":[139,176],"increased":[140],"post":[143],"period.":[145],"findings,":[150],"researcher":[152,175],"recommends":[153,177],"developing":[155],"nations":[156],"should":[157,180],"adopt":[158],"their":[161,171],"it":[166],"is":[167],"capable":[168],"increasing":[170],"quality.":[173],"be":[181],"conducted":[182],"analyze":[184],"why":[185],"improves":[187],"based":[191],"by":[194],"standard,":[195],"not":[196],"whole":[198],"package":[199],"whole.":[201]},"counts_by_year":[{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-08T09:06:37.294493","created_date":"2016-06-24T00:00:00"}