ACCOUNTING EXPERTISE

This study examined the impact of accounting expertise and auditing procedures on the sustainability of Small and Medium Enterprises (SMEs) in Edo State, Nigeria. The purpose was to determine how accounting knowledge, professional auditing practices, and the adoption of standard financial systems influence SME performance, operational ef iciency, and long-term survival.
The study employed a structured questionnaire administered to 100 SME owners, managers, and accounting personnel selected through a stratified random sampling technique. Descriptive statistics and regression analysis were used to analyze the data and determine the relationship between accounting expertise, auditing procedures, and SME sustainability.
Findings revealed that accounting expertise has a significant positive ef ect on SME financial performance (p < 0.05), while auditing procedures significantly enhance transparency, accountability, and sustainability (p < 0.05). Despite these benefits, many SMEs still face challenges such as inadequate expertise, high cost of professional services, poor record- keeping culture, and weak regulatory enforcement. The study recommends regular training for SME operators, promotion of af ordable auditing services, increased awareness of accounting standards, and the adoption of digital accounting systems to support transparency and longterm business growth

This study examined the impact of accounting expertise and auditing procedures onthesustainability of Small and Medium Enterprises (SMEs) in Edo State, Nigeria. The purposewas to determine how accounting knowledge, professional auditing practices, andtheadoption of standard financial systems influence SME performance, operational ef iciency, and long-term survival. The study employed a structured questionnaire administered to 100 SME owners, managers, and accounting personnel selected through a stratified random sampling technique. Descriptive statistics and regression analysis were used to analyze the data and determinetherelationship between accounting expertise, auditing procedures, and SME sustainability. Findings revealed that accounting expertise has a significant positive ef ect on SMEfinancial performance (p < 0.05), while auditing procedures significantly enhance transparency, accountability, and sustainability (p < 0.05). Despite these benefits, many SMEs still facechallenges such as inadequate expertise, high cost of professional services, poor record-keeping culture, and weak regulatory enforcement. The study recommends regular trainingforSME operators, promotion of af ordable auditing services, increased awareness of accountingstandards, and the adoption of digital accounting systems to support transparency andlongterm business growth.