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Emmah Watiri Kimani

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Review Open access 2026

Leadership Moderation of the Relationship between Micro-Level Factors and Financial Sustainability among Informal Financial Groups in Kirinyaga County, Kenya

Informal financial groups (IFGs) play a significant role in enhancing financial inclusion, especially among underserved rural households. However, their long-term viability hinges on how well the groups navigate micro-level operational challenges. This study investigates leadership moderation on the relationship betwee...

Caroline Muthoni Njeru, Emmah Watiri Kimani · 0 citations
Open access Jul 2026

Governance at the Core: How Audit Committee Independence, Expertise and Size Shape Financial Reporting Quality in Kenyan State Corporations

Financial reporting quality is fundamental to transparency, accountability and effective governance in the public sector. In Kenya, state corporations play a crucial role in national development and public resource management yet persistent audit queries, weak internal controls and recurring financial misstatements con...

Emmah Watiri Kimani, Caroline Muthoni Njeru · 0 citations

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