Abstract
The study investigated the effect of IPSAS Adoption of financial reporting quality using the six south western states in Nigeria. The public service in the six states of the south western Nigeria is the focus of the study. A total of 400 respondents are covered in the survey and professional staff like auditors and accountants in the public service form the nucleus of the respondents. Well-structured questionnaire was constructed and administered. The data harvested was analyzed using Structural Equation Modelling. Findings from the analysis revealed that. Generally, the adoption of IPSASs contributed to an improvement in financial reporting quality in the sample States. It is however recommended that all states in the federation should migrate to full implementation of accrual based IPSASs accounting systems because of its positive effect on financial reporting quality.
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