Computerised Accounting Information System: Innovation and Financial Reporting Quality on Sustainability of Anti-Graft Agency in Emerging Economy, Nigeria

Effective and efficient reportage is one ofthe main objectives ofAnti-graft agencies in Nigeria. To achieve the benefits of an emerging economy, innovation and sustainability through a computerized accounting information system and financial reporting quality have become a panacea. The study examined how computerized accounting information systems can aid quality offinancial reporting in anti-graft agency. Longitudinal panel research design was adopted to describe the nature of the relationship between the study variables. The population of the study consisted of all the data collected from the financial records of the Independent Corrupt Practices Commission as at December 31, 2022. The study used secondary data gathered from financial statements published by the anti-graft agency. The data for this research consisted of annual observations ranging for a period of ten (10) years (2015 to 2025). The secondary data was analysed using descriptive statistics andpanel regression with the aid ofE-view version 10 package. The results revealed that IPPIS has significant impact on the quality offinancial reports of Anti-graft agency in Nigeria given the pre and post introduction eras. However, the GIFMIS has no significant impact on quality offinancial reports as there is no difference in the results of the pre and post introduction periods. It was concluded that Computerised Accounting Information System has positive and significant effect on the quality offinancial reports of Anti-Corruption Agency in Nigeria. The study recommended that Anti-Graft Agencies should buy in accounting packages to strengthen their financial report generation. It further opined that the anti-graft agencies should deploy and improve on existing accounting packages to strengthen the quality of theirfinancial report.