Nginga, M.N., Korir , S. and Magadi, S.O. 2026. Control Environment and Financial Accountability of Service State Corporations in Kenya: The Mediating Role of Internal Audit Effectiveness and the Moderating Role of Board of Governance. Journal of Finance and Accounting. 10, 7 (Oct. 2026), 93–116. DOI:https://doi.org/10.53819/81018102t5461.