The Influence Of International Financial Reporting Standards (ifrs) On Financial Reporting Quality In Nigeria

The study focuses on the quality process of International Financial ReportingStandard (IFRS) on a developing economy, with particular reference to Nigeria.The research work is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the quality of International Financial Reporting Standards (IFRS). The primary source of data collection which consists of personal interview and questionnaire were used in gathering data from respondents. It was found that Nigeria has embraced IFRS in order to participate in…