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Author

J. Ong'eta

3 papers indexed here

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Open access Oct 2026

Internal Control Systems and Financial Reporting Quality: The Moderating Role of Firm Leverage in Non-Financial Firms Listed on the Nairobi Securities Exchange

This study examined whether firm leverage moderates the association between internal control systems and financial reporting quality among non-financial firms listed on the Nairobi Securities Exchange (NSE). Financial reporting quality is essential to investor confidence and effective capital-market oversight, yet inte...

Hellen Muthanji, J. Ong'eta, N. Letting · 0 citations
Open access Oct 2026

The Moderating Effect of Audit Quality on the Relationship Between Internal Controls and Financial Reporting Quality of Non-Financial Companies Listed at The Nairobi Securities Exchange, Kenya

This study examined whether audit quality moderates the relationship between internal control systems and financial reporting quality among non-financial companies listed on the Nairobi Securities Exchange (NSE). Although internal controls are intended to support reliable reporting, their contribution may depend on the...

Hellen Muthanji, J. Ong'eta, N. Letting · 0 citations
Open access Oct 2026

Moderating Effect of Corporate Governance on the Relationship Between Inventory Conversion Period and Financial Performance of Non-Financial Firms Listed at the Nairobi Securities Exchange

This study examined the moderating effect of corporate governance on the relationship between inventory conversion period and financial performance of non-financial firms listed on the Nairobi Securities Exchange (NSE). The study adopted an explanatory research design and positivist research philosophy, using a longitu...

Rehema Akinyi Onduru, J. Ong'eta, David A. O. Aunga · 0 citations

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