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 … for small companies. However, the accounting and auditing practices in Nigeria suffer from institutional weaknesses in …

This report describes the results of a ROSC assessment of the accounting, financial reporting and auditing requirements … accounting, disclosure and auditing regulations, more power for regulators and professional bodies to enforce accounting and …