Political Influence and Governmental Financial Reporting.

Abstract

Financial reporting quality (FRQ) refers to better information dissemination across different user groups. It remains a prevalent phenomenon for assessing organizations' performance and survival. Drawing on theoretical exigencies, this study tests the effects of political influence on FRQ using survey research approach and selfadministered questionnaire. Data were gathered from 118 directors of finance representing local governments from four States at the northwest geopolitical zone of Nigeria. The regression estimate revealed a significant positive relation between political influence and FRQ. The study implication was discussed in the context of Nigeria.