small private limited liability firms. I find no consistent signs of negative effects on accounting quality for the firms … are smaller than the costs. If such downsizing is done by manipulation of the accounts, one would expect lower accounting … quality among firms just below the threshold. I find some indications of lower accounting quality among these firms, but the …

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