@article{odianonsen2014impact,
  title = {Impact of State Institutions on the Quality of Accounting Practice in Nigeria},
  author = {Iyoha Francis Odianonsen and Ojeka Stephen and Ajayi Anijesu},
  year = 2014,
  url = {https://ibimapublishing.com/articles/JSABR/2014/782177/},
  journal = {Journal of South African Business Research},
  volume = 2014 (2014),
  pages = 10,
  doi = 10.5171/2014.782177,
  abstract = {Although institutions play significant roles in ensuring a high quality of accounting practice, their impact is not well understood in the context of Nigeria. Drawing on the perception of users and compliers of accounting information, this study empirically investigates the impact of state institutions on the quality of accounting practice in Nigeria. The results of this study, using multiple regression analysis, indicate   the impact of state institutions  on the quality of accounting practice in Nigeria  is  fairly significant. Though joint significance was observed, however, the level of impact differs among the institutions. This implies that  regulations are not adequate in ensuring a high level  quality of accounting practice  in Nigeria. These findings provide support for the need to streamline, strengthen and harmonize existing regulatory arrangements in Nigeria with a view to codifying   as separate laws to enhance their effectiveness. Thus, inconsistencies in the provisions of the institutions and differences in the assessment of the quality of accounting practice by the relevant bodies would be minimised and monitoring and enforcement of regulations enhanced.},
  keywords = {Institutions, Quality of Accounting, Relevance, Reliability},
  note = Article ID: 782177
}