期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2012
卷号：2
期号：3
出版社：Sohar University, Oman and American University of Kuwait
摘要：Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal auditors. A survey design was adopted for the study. The mean scores and Z-Test was used in analyzing the data generated for the study. The findings indicated that there are a lot of accounting areas the accountants and auditors should focus in discharging their duties. And as well a lot of implications are also involved. Mostly accountants, auditors, bursars, financial analyst, etc, are the personnel involve in the IFRS financial instruments. It was recommended among others that the curricula of our institutions should be reviewed to incorporate IFRS, so that accountants and auditors will be acquainted with IFRS guidelines and standards.
关键词：Accountants; auditors’ international standards; financial;statements and institutions.
