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    Factors Affecting The Quality Of Financial Reporting Of County Governments In Kenya
    (Kca University, 2017) Lekamario, Josphat L
    Demand for transparency and accountability in Kenya’s county governments and public sector in general has been piling up in higher magnitudes. Quality, transparent and comprehensible financial information is important for the county governments to express their accountability to Kenya’s general public and development partners who finance various undertakings in the county governments. Quality financial data is requisite for in house financial management and decision making. This study endeavored to study the factors influencing the quality of financial reporting of county governments in Kenya. The study objectives included finding the effect of staff capacity, IFMIS, top management expertise and internal audit quality on the quality of financial reporting. This study adopted descriptive research design where data was collected by use of questionnaires. The target population was the accounting officers for finance for the 47counties in Kenya. Data collected was analyzed using both quantitative and qualitative methods and by use of descriptive analysis and content analysis respectively. The researcher performed exploratory research to find out whether county governments staffing capacity needs has been assessed and that the counties have the right staff for the right job; the top management of the county governments support quality financial reporting and use of IFMIS system. The study performed regression analysis to test the relationship of each of the four independent variables to the quality of financial reporting. Analyzed data was presented in form of tables and explanations given for each of the tables. The study found out that counties have effective and efficient recruitment systems in place and that staff were best suited to perform the job. Top management professional background and previous experience has significant influence on the quality of financial reporting according to the study. IFMIS system was found to be reliable in the production of financial data for reports preparation. The regression analysis revealed that staff capacity significantly influenced the quality of financial reporting. All the other three variables, had an influence on the quality of financial reporting but not as significant as staffing capacity. The study revealed that adequate training on IFMIS system is necessary for the attainment of quality financial reporting. The study recommends regular trainings on IFMIS system and PFM laws and regulations to enhance compliance in financial management and reporting in the public sector.
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    Factors Influencing Quality Of Financial Reporting Of Deposit Taking Saccos In Kenya
    (KCA University, 2022) Kinyenze, Jonathan M.
    Financial reporting is crucial to any organization because it enables it to allocate capital in the most effective and efficient way besides assisting it to mitigate information asymmetry among capital market participants. Financial reporting quality is essential to any organization because it assures a reliable report which can be used in decision making. Financial reporting facilitates capital allocation, increases investment efficiency, facilitates external investor monitoring and increases in financial reporting. It reduces information asymmetry. The main objective of the study was to establish the factors influencing quality of financial reporting of deposit taking SACCOs in Kenya. The specific objectives of the study were to assess the influence of staff capacity on quality of financial reporting of deposit taking SACCOs in Kenya, to examine the influence of top management expertise on quality of financial reporting of deposit taking SACCOs in Kenya, to determine the influence of enterprise resource planning on quality of financial reporting of deposit taking SACCOs in Kenya and to establish the influence of quality of internal audit on quality of financial reporting of deposit taking SACCOs in Kenya. The study was guided by three theories, namely; Upper Echelons Theory, Resource Based View Theory and Agency Theory. This study adopted a descriptive research design. The target population for this study was be 126 respondents from all the 42 deposit taking SACCOs in Nairobi County which were licensed by SASRA as at 31st December 2021. The study used census to get the relevant information. The researcher used primary data gathered using a structured questionnaire. Descriptive statistics and inferential statistics were the main tools of analysis to be used in this study. After that, the findings were presented in form of figures, charts and tables. The study found out that staff capacity has a weak positive significant influence on quality of financial reporting. It was also found out that top management expertise had a strong positive insignificant influence on the quality of financial reporting, and that ERP had a strong significant influence on the quality of financial reporting. Lastly, it was also found out that quality of internal audit had a strong positive significant influence on quality of financial reporting.