Journal Articles
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Item Auditors’ Professional Experience and Financial Sustainability of County Governments(International Journal of Finance, 2026) Kiarie, Anthony N.Purpose: This study investigated the effect of an auditor’s professional experience on the financial sustainability of county governments in Kenya. Methodology: A descriptive research design was employed, targeting all 47 counties in Kenya. A sample of 123 respondents was selected, and data were obtained through structured questionnaires utilizing a five-point Likert scale. Instrument reliability was verified through a pilot test, yielding a Cronbach’s alpha of 0.7. Data analysis was conducted using SPSS, applying both descriptive and inferential statistics, including multivariate regression and structural equation modeling. Findings: The findings established that auditors’ professional experience exerts a positive and statistically significant effect on financial sustainability. It concludes that sustained investment in auditor capacity-building is vital for improving governance and ensuring long-term financial sustainability within devolved government units. Unique Contribution to Theory, Policy, and Practice: The study extends on the existing public sector auditing and financial sustainability literature by empirically demonstrating, within the Kenyan county government context, the significant linkage between auditors’ professional experience and financial sustainability, while reinforcing legitimacy, stewardship, and inspired confidence theories in public financial management discourse. The study further provides empirical evidence to county governments and policymakers that auditors’ professional experience is a critical governance resource for enhancing financial sustainability, thus justifying greater investment in auditor capacity development, retention, and professional training within devolved units.Item Institutional governance and financial sustainability of water resources authority basin areas in Kenya .(Wohllebe & Ross., 2026) Wanyoike, Charles Githira.; Nyaoro, Rogers.Literature consistently underscored institutional governance as one of the most critical strategies for driving financial sustainability. Notwithstanding, most of these studies highlight contextual gaps, conceptual gaps and methodological gaps. Therefore, this study assessed effect of institutional governance on the financial sustainability of Kenyan Water Resources Authority basin areas. In the research, a descriptive research design was adopted, targeting the six Water Resources Authority basin areas in Kenya. The study used a census approach with a sample size of 160 respondents, from whom primary data was gathered through a carefully crafted questionnaire. Partial Least Squares Structural Equation Modelling was used to construct and validate a conceptual model focused on financial sustainability of Water Resources Authority in Kenya. The study concluded that each of; accountability (β=0.1989; p<0.01), transparency (β=0.7725; p= 0.004) and stakeholder participation (β=0.1774; p=0.001) has significant and positive effect on financial sustainability of WRA basin areas in Kenya. The study recommends that Water Resources Authority basin areas in Kenya should strengthen accountability and improve transparency mechanisms so as to build greater stakeholder trust and clarity. These actions provide actionable suggestions for improving financial management, resource allocation, and service delivery in water resource authority.