The purpose of this study was to investigate the moderating effect of audit committee activities on the relationship board gender diversity on financial reporting quality of firms listed in Nairobi Securities Exchange (NSE). This study was anchored on the Upper Echelon theory and Stakeholder’s theory, The study employed a longitudinal research design and also a positivism philosophy was adopted in the study. A census approach was used whereby all the firms that remained continuously listed for 7 years for the period 2011-2017 inclusive were studied. The data collection instrument used in this study was data collection sheet. Fixed Effect Model (FEM) was used to analyze the panel data, since it was found to be an appropriate estimation technique by the Hausman test. The findings revealed that gender diversity had negative and statistically significant effect on financial reporting quality. However, audit committee activities positively moderated the relationship between gender diversity and financial reporting quality. Therefore, for financial reporting quality to be improved, the study recommends the following as attested by the findings. First, this study recommends that the board of directors of firms should be made up of directors that is not gender diverse, which is one gender should form a majority as this improves financial reporting quality. The findings of this study would provide essential guidelines for decision-making in regard to board gender diversity and audit committee activities for firms striving to enhance financial reporting quality.

Industrial dispute denotes to any difference among proprietors and workers, or between wage earner and wage earner. Industrial disagreements are associated with the occupation or non-employment relationships of engagement and surroundings of occupation of any individual (Akhaukwa, Maru & Byaruhang, 2013). Grounds of industrial disputes can be alienated into monetary and non-monetary elements. Monetary reasons of industrial disagreements are remunerations, worker sacking and economizing, gratuity, occupied environments and hours of works and other reasons of disputes which includes medical, educational facilities and housing facilities (Altenburg, 2015). Remunerations has been the chief commercial motive instigating industrial disputes. Non-monetary grounds of industrial disagreements are nonacknowledgement of amalgamations, deprived governance, dogmatic leadership, fractional treatment by bosses, governmental atmosphere and nonappearance of complaint redressal formula just to mention but a few (Nzioki, 2013). Due to the global trends in the market today, many manufacturing companies are faced with challenges brought about by changing technology, competition and cheap imports. Organizations have comprehended that the lone entity their opponents cannot commoditize or duplicate, was a distinctive workforce (Rehman, 2003). Faced with the challenge of differentiating themselves through a unique workforce, organizations have capitalized profoundly on their workforces (Rao & Narayana, 2015). This has supported them in attracting and retaining a motivated workforce that can help them convey on their customary intentions (Gomez-Mejia, Balkin & Cardy, 2011). However, strike, labour standoff, go-slows on work, labor prohibitions and lock-outs by workers in a custom diverse from that which is habitually done is the order of the day in majority of the manufacturing companies (Aluchio, 2014). This is a symbol of industrial unrest which deciphers to a condition of imbalance in labour associations (Beardwell, Holden & Clayton, 2014). There has been a snowballing recourse to forays in all fragments of the country by workforces (Boyle, 2012). The strike fever was spreadable coupled by plenteous hassles and accumulative disputes. This left mainstream of the manufacturing companies diffident, defensive, and abstracted from the unresolved problems (Kariuki, 2015). The basic question and great challenge were how to avert the strikes that jeopardized the manufacturing companies and still offered workers with the chance to partake in the process of deciding the environments of their labor since it was acceptability socially (Yusuf, 2014). The new Constitution warranties the right to negotiate cooperatively, but it remained unclear whether this right could be appreciated by all workers. Industrial relation is the association amid administration and workforces. It incorporates the protagonist of governing mechanism in determining the industrial disagreement. An official industrial relation is apprehensive of the systems, instructions and ...