for small companies. However, the accounting and auditing practices in Nigeria suffer from institutional weaknesses in …This report assesses accounting and auditing practices within the context of the Nigerian institutional framework to … accounting, financial reporting, and auditing requirements of companies, including differential financial reporting requirements …

financial reporting practices in Nigeria. Nigerian authorities have successfully implemented only 6 of 14 action plans emanating …

against corruption in Nigeria and injection of qualified and competent manpower to drive the change to accrual accounting …This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian … government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was …

Accounting and auditing practices are regulated with standards worldwide. They have been developed over the years even … of accounting and auditing standards arose from the birth of joint stock companies in 1844, which was accompanied with … accounting system and published accounts. Unfortunately there were no defined accounting methods and standards for published …

medium enterprises (SMEs), with evidence from Lagos, Nigeria. It also sought to know whether accounting and audit services …The study investigated the factors that determine the demand and supply of accounting and audit services in small and … from 380 respondents comprising of 300 SME owner-managers and 80 accounting firms. The data collected were analysed using …