Theses and Dissertations
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Item Auditor characteristics and financial sustainability of county governments in Kenya(KCA University, 2025) Kiarie, Anthony N.Auditors play a central role in advancing financial sustainability within public sector institutions, particularly county governments. Their characteristics, including professional experience, independence, ethical orientation, and risk disposition, significantly shape the quality of financial reporting, accountability, and transparency, which are essential for sustainable fiscal management. This study investigated the effect of auditor characteristics on the financial sustainability of county governments in Kenya. Guided by legitimacy theory, stewardship theory, and inspired confidence theory, the research focused on four specific objectives: to assess the influence of auditors’ professional experience, independence, ethical orientation, and risk attitude on financial sustainability. 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. The findings established that auditors’ professional experience, independence, and ethical orientation exert a positive and statistically significant effect on financial sustainability, while auditors’ risk attitude demonstrated a negative but statistically insignificant effect. The study emphasizes the importance of strengthening auditors’ technical competencies, safeguarding their independence from political interference, and promoting high ethical standards as key strategies for enhancing accountability and fiscal discipline. It concludes that sustained investment in auditor capacity-building, coupled with institutional reforms to support professional autonomy and integrity, is vital for improving governance and ensuring long-term financial sustainability within devolved government units.Item Internal Factors Influencing External Auditors Independence Among Practicing Accountants In Kenya(KCA University, 2017) Omondi, Harrison M.Auditor independence holds sway in ensuring that the public has confidence in financial reporting. The general setting within which audit decisions made and audit independence formed is evolving rapidly due to competitive and regulatory changes. Policy makers must work continuously to evaluate the critical threat factors and develop appropriate independence principles. This study sought to establish the determinants of auditors’ independence in Kenya. Four research aims guided the study: to determine the influence of economic factors on auditors’ independence in Kenya: to establish the impact of regulatory factors on auditors’ independence in Kenya; to establish the effect of firm factors on auditors’ independence in Kenya and to establish the challenges faced in establishing auditors’ independence in Kenya. The study employed a cross-sectional descriptive study with a sample size of 214 audit firms and the target population in the study were practising accountants in Kenya. Primary data was collected using a semi-structured questionnaire and the data analysed through statistical software (SPPS) versions 22 through ordinal regression analysis to present the findings. The study established that internal factors influence auditor independence by 31.7%. From the results of the research, it also revealed that there is a significant relationship between audit tenure, audit firm size and audit independence. This was indicated with a p-value of 0.029 and 0.009. The study also established that there is no significant relationship between audit committee and audit independence with a p-value of 0.465. The study concludes that audit tenure and firm size affect audit independence and thereby the study recommends the need for ICPAK to develop a policy that will guide audit tenure and audit committee.