ENTERPRISES

This study examined the effect of automation technologies on auditing practices in Nigerian Small and Medium Enterprises (SMEs). Specifically, it investigated the impact of Machine Learning, Artificial Intelligence, Robotic Process Automation, Cloud-Based Accounting Systems, and Blockchain Technology on audit efficiency, accuracy, and reliability. A structured questionnaire was administered to accounting and auditing professionals, and 360 valid responses were analyzed using multiple linear regression. The findings revealed that all five automation technologies had significant positive effects on auditing practices, indicating that the adoption of these tools enhances audit quality, reduces human error, and improves compliance with auditing standards. The study concludes that automation technologies are reshaping the auditing landscape, enabling auditors to focus on higher-value analytical tasks. It recommends that SMEs in Nigeria invest in digital audit tools and capacity-building initiatives to strengthen audit processes and maintain competitive advantage in a technologydriven environment.

This study examined the impact of salesman behavioural characteristics on the performance of Small and Medium Scale Enterprises (SMEs) in Edo State, Nigeria. Specifically, the study investigated the effect of assertive behaviour, manipulative behaviour, and passive behaviour on SME sales performance. A survey research design was adopted, and primary data were collected through structured questionnaires administered to SME operators and sales personnel in Egor, Ovia North East, and Oredo Local Government Areas of Edo State. A total of 100 questionnaires were distributed to respondents using a simple random sampling technique, out of which 89 were successfully retrieved and found valid for analysis. Descriptive statistics and inferential statistical techniques were employed to analyze the data and test the stated hypotheses. The findings revealed that assertive behaviour has a positive and significant influence on SME sales performance, while manipulative and passive behaviours negatively affect sales outcomes and customer trust. The study concludes that the behavioural disposition of salesmen is a critical determinant of SME performance. It recommends that SME owners prioritize behavioural-based recruitment, continuous sales training, and motivational strategies aimed at fostering assertive and ethical sales practices to enhance enterprise sustainability and contribute to economic development in Nigeria..