Journal Articles

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Author: search.filters.author.Njuguna, Peter.

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    Key drivers of public sector audit effectiveness in Kenya and lessons for developing economies.
    (IISTE, 2024) Ondabu, Ibrahim Tirimba.; Kanini, Joyce Mueni.; Njuguna, Peter.; Kithuka, Geoffrey.
    This study explores the key factors influencing the effectiveness of public sector audits (PSA) within Kenya's national government and affiliated entities. Focusing on the role of institutional corporate governance, professional and technical competence, resource availability, and internal control processes, this research analyzes data from the Office of the Auditor General's 2021/2022 audit reports. Using a descriptive design and content analysis, 43 financial statements were examined to assess how these determinants impact audit outcomes. Findings indicate that professional and technical competence has the most significant positive impact on PSA effectiveness, followed by strong corporate governance and robust internal controls. Interestingly, resource availability showed a negative correlation, suggesting that merely increasing resources without strategic allocation may not enhance audit performance. These insights highlight the need for targeted training and improved governance structures to strengthen Kenya's audit capabilities and enhance public accountability.
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    Green financing in promoting sustainable development in Kenya.
    (IISTE, 2026) Njuguna, Peter.; Masioge, Dolphine.
    Sustainable development is increasing in popularity globally as countries seek to meet present needs without compromising future generations. Green financing has been touted as a key strategy to direct capital towards sustainable projects. This study analysed the role of green financing in promoting sustainable development in Kenya, particularly in Nairobi County. It focused on sustainable agriculture, green innovation, climate change mitigation, and green infrastructure. The research applied Stewardship Theory, Institutional Theory, Ecological Modernization Theory, and Behaviour Theory to understand stakeholder behaviour and institutional dynamics. Data collection involved ten institutions aligned with green finance goals. Findings indicated weak positive correlations between sustainable agriculture and sustainable development, while green innovation, climate change mitigation, and green infrastructure had weak negative correlations. A multiple regression analysis revealed no significant predictive power, with all indicators failing to demonstrate a positive effect on sustainable development. The study proposed recommendations for educational programs in sustainable agriculture, a policy framework for green innovation, integrated climate change policies, and tailored green infrastructure solutions.