The impact of International Public Sector Accounting Standards on reducing financial fraud

Abstract

This research aims to measure the impact of International Public Sector Accounting Standards (IPSAS) on reducing financial fraud within Iraqi government units. Iraqi government units constitute the research population due to their importance in managing public funds. The research sample consisted of accountants and auditors working in these units. A questionnaire was used as the primary data collection tool from the selected government units. A total of 230 employees participated in the questionnaire, which was distributed both in person and electronically. All questionnaires were valid. The statistical software SPSS version 26 was used for data analysis. The research concluded that (IPSAS) has a significant impact on reducing financial fraud in government units. Therefore, the research recommends the adoption and application of (IPSAS) in government units, as well as strengthening training and professional development programs for employees in the field of government accounting to enhance their understanding and application of these standards