Effects of External Auditing on Corporate Governance of Constitutional Commissions in Kenya

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dc.contributor.advisorMoses M. Muthinjaen_US
dc.contributor.authorOdera, Florence Juma
dc.date.accessioned2023-08-11T09:27:33Z
dc.date.available2023-08-11T09:27:33Z
dc.date.issued2023
dc.descriptionProject Submitted to the School of Law, Arts and Social Sciences in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Public Policy and Administration of Kenyatta Universityen_US
dc.description.abstractThrough implementing efficient controls and risk management mechanisms to achieve good governance, effective external auditing enables organizations to satisfy their financial commitments. The study's aimed to find out the effects of external auditing on the corporate governance of Kenya's constitutional commissions. The study objectives include; establish the effect of credible financial statements on corporate governance of constitutional commissions in Kenya, examine the effect of compliance with governing laws and regulations on corporate governance of constitutional commissions in Kenya, determine the effect of fraud detection on corporate governance of constitutional commissions in Kenya and evaluate the effect of timely audit reports on corporate governance of constitutional commissions in Kenya. The study was guided by Stakeholder theory and agency theory. The study adopted descriptive research design. The research was conducted in 11 constitutional commissions, with a target population of 550. Simple random sampling was used to generate a sample size of 55 individuals representing 10% of the total population. The data was collected via questionnaires from the sample respondents and analyzed using the statistical package for social science. Graphs, pie charts, and tables were utilized to show the qualitative data, while descriptive notes will be used to present the quantitative data. The researcher conducted a descriptive study. The study observed that credible financial statements (β=0.388, p<0.05), compliance with governing laws and regulations were as under: were (β=0.208, p<0.05), fraud detection (β=0.318, p<0.05) and timely audit reports (β=0.333, p<0.05) were all significant predictors of corporate governance. The study concludes that external auditing significantly enhances corporate governance. It was recommended that internal auditors working in the constitutional commissions in Kenya should work together with external auditors while promoting a high degree of independence among them. Compliance audits should be encouraged and undertaken in the constitutional commissions in Kenya. There is need to invest in State of art forensic technologies for detection of fraud among employees in the constitutional commissions in Kenya. The external auditors engaged in the constitutional commissions in Kenya should always ensure that they submit their independent audit reports on time.en_US
dc.description.sponsorshipkenyatta universityen_US
dc.identifier.urihttp://ir-library.ku.ac.ke/handle/123456789/26800
dc.language.isoenen_US
dc.publisherKenyatta Universityen_US
dc.subjectExternal Auditingen_US
dc.subjectCorporate Governanceen_US
dc.subjectConstitutional Commissionsen_US
dc.subjectKenyaen_US
dc.titleEffects of External Auditing on Corporate Governance of Constitutional Commissions in Kenyaen_US
dc.typeThesisen_US
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