POLITICAL INFLUENCE AND GOVERNMENTAL FINANCIAL REPORTING

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 self-administered questionnaire. Data were gathered from 118 directors of finance representing local governments from four States at the north-west 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.