NGINGA, M. N.; KORIR , S.; MAGADI, S. O. 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, [S. l.], v. 10, n. 7, p. 93–116, 2026. DOI: 10.53819/81018102t5461. Disponível em: https://stratfordjournalpublishers.org/journals/index.php/journal-of-accounting/article/view/3031. Acesso em: 21 oct. 2026.