Vol. 10 No. 7 (2026)

Articles

• Preventive Internal Controls and Earnings Quality: Evidence from Firms Listed at the Nairobi Securities Exchange

  Mwania Victor, Dickson Kinyariro , James Gitari

  1-10

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• AI-Driven Credit Scoring and Financial Inclusion in Kenya: Balancing Innovation with Governance Safeguards

  Justin Gachigo

  74 - 92

  • PDF

• Effect of Accounting Conservatism on Firm Value of Non-Financial Firms Listed on the Nairobi Securities Exchange

  Ronoh, K. Shadrack, Josphat Cheboi Yegon, Lucy Rono

  42 - 55

  • PDF

• Credit Management Strategies and Loan Performance of Deposit-Taking SACCOs in Nairobi City County, Kenya

  Irvin Karungu, Dr. Rhodah Manyanza

  11 - 25

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• 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

  Miriam Njeri Nginga, Dr. Stella Korir , Dr. Stephen Oloo Magadi

  93 - 116

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• AI Fraud Detection and Financial Transparency: Enhancing Accountability in Financial Systems

  Willy Okot, Charles Churchill Awici , Maurice Olobo

  56 - 73

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• Moderating Effect of Firm Size and Financial Performance of Deposit Taking Savings and Credit Cooperative Societies in Kenya

  David Kipkorir Cheruiyot, Geoffrey Mbuva , Robert Cheruiyot

  26 - 41

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• Exploring How Audit Quality Bridges the Link between Board Audit Committee Financial Expertise and Financial Reporting Quality: Empirical Evidence from Kenyan Commercial Banks

  Benadetta Munyiva Kivaya, Stephen Chelogoi , Stanley Kipsang

  117 - 136

  • PDF