Board Gender Diversity, Audit Committee Activities and Financial Reporting Quality of Firms Listed in Nairobi Securities Exchange, Kenya

Singoei, Dickson Kipchumba

doi:10.55284/eastjecofin.v7i1.681

Cited by 2 publications

(1 citation statement)

References 42 publications

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“…Moreover, local studies have focused on non-commercial state corporations (Mwangi et al, 2017), others have focused on private entities such as firms listed in the NSE (Singoei, 2022), while others have focused on a single characteristic of the audit committees (Okeyo, 2021;Machini, Nyaberi, & Mugo, 2022). This evidences lack of adequate literature on the relationship between audit committee characteristics and quality of financial reporting in state corporations in Kenya.…”

Section: Statement Of the Problemmentioning

confidence: 99%

Audit Committee Characteristics and Quality of Financial Reporting In State Corporations in Kenya

Lilian Nabwire Ojuwa,

Lucy Wamugo Mwangi

2023

rowter

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The study sought to assess the influence of audit committee characteristics on the quality of financial reporting in state corporations in Kenya. Audit committees are created with a sole purpose of affirming the trust towards the company’ integrity in the hearts of the stakeholders in regard to the internal procedures; the exercise by the committee gives the stakeholders’ confidence in matters oversight assigned to the committee. Specifically, the study sought to examine the effect of audit committee expertise and audit committee independence on quality of financial reporting among state corporations in Kenya. An explanatory research design was employed to attain the study's purpose. The study's target population was the 187 government-owned enterprises in Kenya. A sample of 127 firms was selected using a stratified random sampling. A structured questionnaire was utilized to collect data. The data was analysed through descriptive and inferential statistics using the SPSS software. The findings from the study revealed that audit committee expertise has a significant influence on the quality of financial reporting in state corporations. The findings further revealed that the independence of the audit committee had a significant and positive influence on the quality of financial reporting in state corporations in Kenya. The study concluded that through the independence, and expertise of the audit committees, state corporations in Kenya had better quality of the financial reporting. It is therefore recommended that the government through the respective agencies upholds the independence and expertise of the audit committees in order to enhance their ability to deliver appropriate quality of the financial reporting in the corporations.

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Section: Statement Of the Problemmentioning

confidence: 99%

Audit Committee Characteristics and Quality of Financial Reporting In State Corporations in Kenya

Lilian Nabwire Ojuwa,

Lucy Wamugo Mwangi

2023

rowter

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The influence of audit committee attributes on earnings management: Evidence from listed insurance firms

Alruwaili

2024

JGR

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This job aims to confirm the role of audit committee (AC) attributes in curbing earnings management (EM) (discretionary accruals, DA). More significantly, it seeks to fully explore the moderating impact of audit quality (AQ) (Big4 companies) on the association of AC attributes with DA. The research subject is data from insurance businesses listed on the Saudi Stock Exchange (Tadawul) over an eight-year period (2014–2021). The data analyses from this period show that AC size, commitment, meetings, and independence negatively and significantly influence DA. However, AC experience was not linked to DA. The impact of moderating variables was also explored. AQ has a significant and negative moderating influence on the association of audit committee size (ACZ) with DA. Furthermore, the regression outcomes confirm that AQ does not affect the association of DA with other AC attributes. These findings can help investors and shareholders evaluate the trustworthiness and quality of annual reporting when deciding whether to invest in companies listed on Tadawul. They can also help Saudi policymakers develop and strengthen laws and regulations to assist and encourage firms’ production of reliable, quality financial statements.

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Board Gender Diversity, Audit Committee Activities and Financial Reporting Quality of Firms Listed in Nairobi Securities Exchange, Kenya

Cited by 2 publications

References 42 publications

Audit Committee Characteristics and Quality of Financial Reporting In State Corporations in Kenya

Audit Committee Characteristics and Quality of Financial Reporting In State Corporations in Kenya

The influence of audit committee attributes on earnings management: Evidence from listed insurance firms

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