Abstract
02Feb 2018 POLITICAL INFLUENCE AND GOVERNMENTAL FINANCIAL REPORTING. Maruf Mustapha , Ku Nor Izah Ku Ismail and Halimah Nasibah Ahmad. Department of Local Government & Development Studies, Ahmadu Bello University, Zaria, Nigeria. School of Accountancy, Collage of Business, Universiti Utara Malaysia, Malaysia. School of Accountancy, Collage of Business, Universiti Utara Malaysia.
Highlights
Key participants concerned with local government financial reporting include preparers, citizens, political officials, legislatures, local government employees and special interest groups (Giroux, 1989)
The proposition in the present paper is that, the relative incentives and power of these groups can be ascertained by testing the measures of financial reporting quality (FRQ) against measures of political influence
The paper based on preparers perception, designed questionnaire instrument that allows for measurement of the association between the perceived FRQ and political influence in a local government setting
Summary
Maruf Mustapha[1], Ku Nor Izah Ku Ismail[2] and Halimah Nasibah Ahmad[3]. 1. Department of Local Government & Development Studies, Ahmadu Bello University, Zaria, Nigeria. 2. School of Accountancy, Collage of Business, Universiti Utara Malaysia, Malaysia. 3. School of Accountancy, Collage of Business, Universiti Utara Malaysia
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