Demand And Supply Of Accounting And Audit Services By Small Scale Business In Nigeria

ABSTRACTThe aim of this study is to present the results of a systematic inquiry about the state of demand and supply of accounting and audit services for small businesses in Nigeria particularly Edo State using a sample of small businesses and audit firms. The study aims to find out; whether there is a gap between demand and supply of audit services for small businesses in Nigeria; if there is a gap; what are the reasons for the gap; and how the gap can be filled? To this end, four hypotheses were formulated and tested using the Ordinary Least Square regression method. It was discovered that s…