Determinants of Accounting Information Quality in Nigerian Local Government Councils: A Study in Edo and Delta States

This study investigated the determinants of accounting information quality in local government councils in Edo and Delta States, South South Nigeria. Accounting information quality is a foundational requirement for transparent public financial management, enabling stakeholders to make informed decisions about resource allocation and institutional accountability. However, Nigerian local government councils have consistently faced criticism for poor quality financial reporting, including inaccuracies, incompleteness, and timeliness failures. Grounded in the Agency Theory and the Information Quality Framework, an ex-post-facto survey design was adopted. The population comprised 360 accounting, finance, and audit officers in twenty local government councils across Edo and Delta States. A stratified sample of 180 officers was selected. The Accounting Information Quality Determinants Scale, validated through expert review and confirmatory factor analysis, was used for data collection. Structural Equation Modeling was employed to test the theoretical model. Findings reveal that staff professional qualification, accounting software quality, internal control effectiveness, and management commitment to financial transparency are the strongest determinants of information quality. Political interference in financial processes was identified as the dominant negative predictor. The study contributes an empirically validated determinants model for local government accounting quality and recommends that the Financial Reporting Council of Nigeria should establish a mandatory reporting quality assessment programme for all Nigerian local government councils. Keywords: accounting information quality, local government, public financial management, Edo State, Delta State