Amadi – Robert (PhD), Wofuru, and Onowu, Joseph Uche (PhD, CNA). “CHALLENGES OF IMPLEMENTING INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) IN DEVELOPING COUNTRIES: THE NIGERIAN CONTEXT”. BW Academic Journal (April 26, 2026). Accessed April 28, 2026. https://mail.bwjournal.org/index.php/bsjournal/article/view/3956.